https://www.taxtmi.com/caselaws?id=9589 The court upheld the order for a special audit under section 142(2A) for the assessment year 2003-2004, dismissing the writ petition challenging the jurisdiction of the Assistant Commissioner of Income-tax, the requirement of a hearing before passing the order, and the allegation of abdication of duty by the Assessing Officer. The court emphasized that the special audit was necessary due to the complexity of the petitioner's accounts and would aid in ensuring a correct assessment without infringing on the assessee's rights. No costs were awarded in the ruling. en-us Tue, 07 Mar 2006 00:00:00 +0530 Sat, 27 Jun 2009 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9589 The court upheld the order for a special audit under section 142(2A) for the assessment year 2003-2004, dismissing the writ petition challenging the jurisdiction of the Assistant Commissioner of Income-tax, the requirement of a hearing before passing the order, and the allegation of abdication of duty by the Assessing Officer. The court emphasized that the special audit was necessary due to the complexity of the petitioner's accounts and would aid in ensuring a correct assessment without infringing on the assessee's rights. No costs were awarded in the ruling. Case-Laws Income Tax Tue, 07 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9589