https://www.taxtmi.com/caselaws?id=343664 The court upheld the order for a special audit under section 142(2A) of the Income-tax Act for assessment years 2008-09 to 2014-15. It ruled that the Assessing Officer had the jurisdiction to order the special audit based on the necessity of examining accounts. The court found the petitioner's challenges regarding the audit for family members, examination of books, terms of reference, and jurisdiction for assessment under section 153A to be unsubstantiated. The court concluded that the order for the special audit was valid, meeting procedural requirements and based on reasonable grounds, ultimately dismissing the petition without costs. en-us Wed, 14 Sep 2016 00:00:00 +0530 Tue, 30 May 2017 06:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343664 The court upheld the order for a special audit under section 142(2A) of the Income-tax Act for assessment years 2008-09 to 2014-15. It ruled that the Assessing Officer had the jurisdiction to order the special audit based on the necessity of examining accounts. The court found the petitioner's challenges regarding the audit for family members, examination of books, terms of reference, and jurisdiction for assessment under section 153A to be unsubstantiated. The court concluded that the order for the special audit was valid, meeting procedural requirements and based on reasonable grounds, ultimately dismissing the petition without costs. Case-Laws Income Tax Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343664