https://www.taxtmi.com/caselaws?id=347016 The court upheld the constitutionality of the amendment to Section 142(2A) of the Income Tax Act, 1961, finding that the new grounds for ordering a special audit did not violate Article 14. The court emphasized the importance of procedural safeguards to prevent abuse of power by the Assessing Officer. However, the validity of specific orders made under Section 142(2A) was not conclusively decided, with the court directing those matters to be listed before the concerned bench for further examination and decision. en-us Wed, 23 Aug 2017 00:00:00 +0530 Wed, 29 Nov 2017 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347016 The court upheld the constitutionality of the amendment to Section 142(2A) of the Income Tax Act, 1961, finding that the new grounds for ordering a special audit did not violate Article 14. The court emphasized the importance of procedural safeguards to prevent abuse of power by the Assessing Officer. However, the validity of specific orders made under Section 142(2A) was not conclusively decided, with the court directing those matters to be listed before the concerned bench for further examination and decision. Case-Laws Income Tax Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347016