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    <title>Assessing Officer&#039;s Failure to Provide Opportunity for Special Audit Violates Section 142(2A) of Income Tax Provisions.</title>
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    <description>Proper order of referral for Special Audit - AO never granted opportunity as required under the provisions of section 142(2A) - Nobody can replace the AO in such matters, leave alone the CIT, as is the case in the instant case. - AT</description>
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      <description>Proper order of referral for Special Audit - AO never granted opportunity as required under the provisions of section 142(2A) - Nobody can replace the AO in such matters, leave alone the CIT, as is the case in the instant case. - AT</description>
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