https://www.taxtmi.com/caselaws?id=11293 The court ruled in favor of the assessee, emphasizing the right to be heard before an order under section 142(2A) of the Income-tax Act, 1961 is passed. It held that the assessing authority must consider the nature and complexity of accounts and the interests of revenue before directing an audit, highlighting the principle of natural justice. The court rejected the Revenue's argument that a post-decisional hearing could suffice, emphasizing the necessity of a pre-decisional hearing unless in emergency situations. The decision to quash the order was upheld, stressing the importance of hearing the assessee in such matters. en-us Wed, 04 Dec 2002 00:00:00 +0530 Thu, 06 Aug 2009 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11293 The court ruled in favor of the assessee, emphasizing the right to be heard before an order under section 142(2A) of the Income-tax Act, 1961 is passed. It held that the assessing authority must consider the nature and complexity of accounts and the interests of revenue before directing an audit, highlighting the principle of natural justice. The court rejected the Revenue's argument that a post-decisional hearing could suffice, emphasizing the necessity of a pre-decisional hearing unless in emergency situations. The decision to quash the order was upheld, stressing the importance of hearing the assessee in such matters. Case-Laws Income Tax Wed, 04 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11293