https://www.taxtmi.com/caselaws?id=342044 The High Court quashed the impugned order for special audit under Section 142 (2A) of the Income Tax Act due to a procedural flaw that compromised the petitioner's right to respond adequately. The matter was remanded back to the Assessing Officer for a fresh decision, emphasizing the importance of following due process and considering objections raised before making a decision on special audit. The Assessing Officer was directed to reevaluate the matter, excluding the period from the original order till the present date for calculating the limitation for passing the assessment order, with no costs imposed on the petitioner. en-us Wed, 19 Apr 2017 00:00:00 +0530 Mon, 24 Apr 2017 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342044 The High Court quashed the impugned order for special audit under Section 142 (2A) of the Income Tax Act due to a procedural flaw that compromised the petitioner's right to respond adequately. The matter was remanded back to the Assessing Officer for a fresh decision, emphasizing the importance of following due process and considering objections raised before making a decision on special audit. The Assessing Officer was directed to reevaluate the matter, excluding the period from the original order till the present date for calculating the limitation for passing the assessment order, with no costs imposed on the petitioner. Case-Laws Income Tax Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342044