https://www.taxtmi.com/caselaws?id=11077 A special audit under section 142(2A) is valid when the Assessing Officer forms, on available objective material and with prior approval, the opinion that the accounts are complex and that audit is necessary in the interests of Revenue. Concurrent jurisdiction under section 120 can support the officer's authority where jurisdiction is not shown to be absent. An assessee cannot withhold account books and then challenge the direction on the ground that the records were not examined. The disclosed scale and complexity of the business may justify the audit direction, making the order sustainable. en-us Tue, 28 Mar 2000 00:00:00 +0530 Thu, 30 Jul 2009 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11077 A special audit under section 142(2A) is valid when the Assessing Officer forms, on available objective material and with prior approval, the opinion that the accounts are complex and that audit is necessary in the interests of Revenue. Concurrent jurisdiction under section 120 can support the officer's authority where jurisdiction is not shown to be absent. An assessee cannot withhold account books and then challenge the direction on the ground that the records were not examined. The disclosed scale and complexity of the business may justify the audit direction, making the order sustainable. Case-Laws Income Tax Tue, 28 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11077