https://www.taxtmi.com/caselaws?id=12520 The court quashed the order for a special audit under section 142(2A) of the Income-tax Act, finding that the Assessing Officer did not establish the complexity of accounts warranting such an audit. The court held that the order was made on extraneous considerations without proper application of mind, and the opportunity for a hearing was deemed a formality. The petitioner's objections were not adequately considered, leading to the conclusion that the grounds for the special audit were unjustified. The court set aside the order and allowed the authorities to proceed with the assessment in accordance with the law. en-us Mon, 09 Sep 2002 00:00:00 +0530 Tue, 19 May 2009 18:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12520 The court quashed the order for a special audit under section 142(2A) of the Income-tax Act, finding that the Assessing Officer did not establish the complexity of accounts warranting such an audit. The court held that the order was made on extraneous considerations without proper application of mind, and the opportunity for a hearing was deemed a formality. The petitioner's objections were not adequately considered, leading to the conclusion that the grounds for the special audit were unjustified. The court set aside the order and allowed the authorities to proceed with the assessment in accordance with the law. Case-Laws Income Tax Mon, 09 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12520