https://www.taxtmi.com/caselaws?id=15016 Section 44AB audit does not prevent a special audit under section 142(2A) where the Assessing Officer finds the accounts complex and requiring examination by a nominated auditor for proper assessment. Prior approval of the Chief Commissioner or Commissioner serves as a safeguard showing application of mind to the necessity of special audit, even after a regular audit. The non obstante language in section 142(2B) does not exclude section 142(2A); it recognises that special audit may operate notwithstanding audit under any other law. The provisions were treated as non-conflicting, and the special audit direction was upheld. en-us Fri, 17 Apr 1998 00:00:00 +0530 Mon, 27 Jul 2009 16:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15016 Section 44AB audit does not prevent a special audit under section 142(2A) where the Assessing Officer finds the accounts complex and requiring examination by a nominated auditor for proper assessment. Prior approval of the Chief Commissioner or Commissioner serves as a safeguard showing application of mind to the necessity of special audit, even after a regular audit. The non obstante language in section 142(2B) does not exclude section 142(2A); it recognises that special audit may operate notwithstanding audit under any other law. The provisions were treated as non-conflicting, and the special audit direction was upheld. Case-Laws Income Tax Fri, 17 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15016