https://www.taxtmi.com/caselaws?id=12227 The court upheld the validity of special audit orders issued under Section 142(2A) of the Income-tax Act, 1961, finding that they were justified based on the complexity of the accounts and the interests of the Revenue. It concluded that the Assessing Officer and the Commissioner had appropriately applied their minds, dismissing the writ petitions challenging the orders. The court vacated interim orders staying the assessment proceedings and did not award costs to the petitioners. en-us Tue, 07 Jan 2003 00:00:00 +0530 Sat, 20 Feb 2010 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12227 The court upheld the validity of special audit orders issued under Section 142(2A) of the Income-tax Act, 1961, finding that they were justified based on the complexity of the accounts and the interests of the Revenue. It concluded that the Assessing Officer and the Commissioner had appropriately applied their minds, dismissing the writ petitions challenging the orders. The court vacated interim orders staying the assessment proceedings and did not award costs to the petitioners. Case-Laws Income Tax Tue, 07 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12227