https://www.taxtmi.com/caselaws?id=11245 A writ challenge to a special audit direction under section 142(2A) was treated as highly belated because it was filed only days before the audit report deadline, and the audit report had already been submitted, rendering the petition infructuous. On the merits, the record showed material supporting the Assessing Officer's satisfaction about the nature and complexity of the accounts and the interests of the Revenue. The court stated that judicial review does not extend to a minute reappraisal of the sufficiency of that material, and rejected the challenge for want of application of mind. A separate hearing objection was noted only prima facie and not independently decided. en-us Tue, 19 Aug 2003 00:00:00 +0530 Mon, 03 Aug 2009 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11245 A writ challenge to a special audit direction under section 142(2A) was treated as highly belated because it was filed only days before the audit report deadline, and the audit report had already been submitted, rendering the petition infructuous. On the merits, the record showed material supporting the Assessing Officer's satisfaction about the nature and complexity of the accounts and the interests of the Revenue. The court stated that judicial review does not extend to a minute reappraisal of the sufficiency of that material, and rejected the challenge for want of application of mind. A separate hearing objection was noted only prima facie and not independently decided. Case-Laws Income Tax Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11245