https://www.taxtmi.com/caselaws?id=199156 The court set aside the order appointing a special auditor under Section 142(2A) of the Income Tax Act, citing non-compliance with mandatory requirements and principles of natural justice. The court emphasized the necessity for Assessing Officers to examine books of account before forming an opinion for a special audit. The petitioner's argument regarding lack of opportunity to be heard was upheld, and the court highlighted the Commissioner's duty to scrutinize the Assessing Officer's opinion. The comparison between audits under Section 44AB and Section 142(2A) underscored the need for special audits only when essential. The petition succeeded, and the respondents were directed to proceed afresh in compliance with the court's observations. en-us Wed, 18 Feb 2004 00:00:00 +0530 Wed, 21 Feb 2018 15:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199156 The court set aside the order appointing a special auditor under Section 142(2A) of the Income Tax Act, citing non-compliance with mandatory requirements and principles of natural justice. The court emphasized the necessity for Assessing Officers to examine books of account before forming an opinion for a special audit. The petitioner's argument regarding lack of opportunity to be heard was upheld, and the court highlighted the Commissioner's duty to scrutinize the Assessing Officer's opinion. The comparison between audits under Section 44AB and Section 142(2A) underscored the need for special audits only when essential. The petition succeeded, and the respondents were directed to proceed afresh in compliance with the court's observations. Case-Laws Income Tax Wed, 18 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199156