https://www.taxtmi.com/caselaws?id=11182 The court set aside the Commissioner's approval order for a special audit under section 142(2A) of the Income-tax Act, 1961, citing lack of proper examination of accounts and failure to comply with principles of natural justice. The Assessing Officer and Commissioner did not fulfill necessary requirements, leading to the order's nullification. The respondents were directed to proceed afresh in line with the court's directives. The petitioner succeeded in the case, with no costs ordered. en-us Wed, 18 Feb 2004 00:00:00 +0530 Sat, 01 Aug 2009 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11182 The court set aside the Commissioner's approval order for a special audit under section 142(2A) of the Income-tax Act, 1961, citing lack of proper examination of accounts and failure to comply with principles of natural justice. The Assessing Officer and Commissioner did not fulfill necessary requirements, leading to the order's nullification. The respondents were directed to proceed afresh in line with the court's directives. The petitioner succeeded in the case, with no costs ordered. Case-Laws Income Tax Wed, 18 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11182