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    <title>2004 (9) TMI 11 - BOMBAY High Court</title>
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    <description>The court dismissed the writ petition challenging the direction for a special audit under section 142(2A) based on the petitioner&#039;s contradictory conduct of initially accepting the audit and later challenging it. The court found that by accepting the audit direction and requesting an extension, the petitioner had waived its right to relief through extraordinary jurisdiction, leading to the dismissal of the petition without delving into the substantive arguments raised by both parties regarding the necessity and justification for the special audit.</description>
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      <title>2004 (9) TMI 11 - BOMBAY High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=9535</link>
      <description>The court dismissed the writ petition challenging the direction for a special audit under section 142(2A) based on the petitioner&#039;s contradictory conduct of initially accepting the audit and later challenging it. The court found that by accepting the audit direction and requesting an extension, the petitioner had waived its right to relief through extraordinary jurisdiction, leading to the dismissal of the petition without delving into the substantive arguments raised by both parties regarding the necessity and justification for the special audit.</description>
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