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    <description>The court dismissed the petition challenging the special audit order under Section 142(2A) of the IT Act. It held that the Assessing Officer acted within his powers, followed due process, and provided the petitioner with sufficient opportunity to respond. The court found the special audit necessary due to the complexity and volume of transactions, emphasizing its importance for revenue interests.</description>
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      <description>The court dismissed the petition challenging the special audit order under Section 142(2A) of the IT Act. It held that the Assessing Officer acted within his powers, followed due process, and provided the petitioner with sufficient opportunity to respond. The court found the special audit necessary due to the complexity and volume of transactions, emphasizing its importance for revenue interests.</description>
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