https://www.taxtmi.com/caselaws?id=357099 The court dismissed the writ petition, ruling that the assessment proceedings had not abated for the Assessment Year 2009-10. It was held that the order under Section 142(2A) was effectively communicated within the statutory period, providing the petitioner with a reasonable opportunity to respond. The court also confirmed that the necessary approval for the special audit was obtained within the statutory period and that the initiation of the special audit was deemed justified, despite being initiated shortly before the limitation period expired. en-us Tue, 06 Mar 2018 00:00:00 +0530 Mon, 14 May 2018 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357099 The court dismissed the writ petition, ruling that the assessment proceedings had not abated for the Assessment Year 2009-10. It was held that the order under Section 142(2A) was effectively communicated within the statutory period, providing the petitioner with a reasonable opportunity to respond. The court also confirmed that the necessary approval for the special audit was obtained within the statutory period and that the initiation of the special audit was deemed justified, despite being initiated shortly before the limitation period expired. Case-Laws Income Tax Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357099