https://www.taxtmi.com/caselaws?id=10683 The court dismissed the writ petition challenging the order directing a special audit under Section 142(2A) of the Income-tax Act, 1961. It held that the Assessing Officer's decision was based on a proper understanding of the accounts and interaction with the assessee, demonstrating a valid application of mind. The court emphasized that a detailed pre-decisional hearing or show-cause notice was not necessary, and a purposeful interaction regarding the complexity of the accounts sufficed. The approval by the Commissioner was deemed non-mechanical, and the order did not violate principles of natural justice. en-us Thu, 12 May 2005 00:00:00 +0530 Tue, 21 Jul 2009 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10683 The court dismissed the writ petition challenging the order directing a special audit under Section 142(2A) of the Income-tax Act, 1961. It held that the Assessing Officer's decision was based on a proper understanding of the accounts and interaction with the assessee, demonstrating a valid application of mind. The court emphasized that a detailed pre-decisional hearing or show-cause notice was not necessary, and a purposeful interaction regarding the complexity of the accounts sufficed. The approval by the Commissioner was deemed non-mechanical, and the order did not violate principles of natural justice. Case-Laws Income Tax Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10683