https://www.taxtmi.com/caselaws?id=10960 The court dismissed the writ petition challenging the transfer of cases from Delhi to Kota, the validity of notices under section 158BC of the Income-tax Act, direction for a special audit under section 142(2A), and allegations of bias in appointing the auditor. The court found that the Assessing Officer had objectively considered the material, concluding that the special audit was necessary and compliant with the law. No evidence of extraneous influence or procedural lapses was found to invalidate the audit direction. The petitioners' claims were deemed insufficient to interfere with the AO's jurisdiction. en-us Fri, 31 May 2002 00:00:00 +0530 Tue, 28 Jul 2009 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10960 The court dismissed the writ petition challenging the transfer of cases from Delhi to Kota, the validity of notices under section 158BC of the Income-tax Act, direction for a special audit under section 142(2A), and allegations of bias in appointing the auditor. The court found that the Assessing Officer had objectively considered the material, concluding that the special audit was necessary and compliant with the law. No evidence of extraneous influence or procedural lapses was found to invalidate the audit direction. The petitioners' claims were deemed insufficient to interfere with the AO's jurisdiction. Case-Laws Income Tax Fri, 31 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10960