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    <title>2018 (9) TMI 1179 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court dismissed the writ petitions seeking to quash various orders and notices related to a special audit under Section 142(2A) of the Income Tax Act, 1961. It held that the Principal Commissioner of Income Tax had provided the petitioner with sufficient opportunities to be heard, meeting the requirements of natural justice. The court found no merit in the petitioner&#039;s objections raised post-special audit completion and noted the availability of appeal before the Commissioner of Income Tax. Consequently, the writ petitions were dismissed, and no costs were awarded.</description>
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      <description>The court dismissed the writ petitions seeking to quash various orders and notices related to a special audit under Section 142(2A) of the Income Tax Act, 1961. It held that the Principal Commissioner of Income Tax had provided the petitioner with sufficient opportunities to be heard, meeting the requirements of natural justice. The court found no merit in the petitioner&#039;s objections raised post-special audit completion and noted the availability of appeal before the Commissioner of Income Tax. Consequently, the writ petitions were dismissed, and no costs were awarded.</description>
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