https://www.taxtmi.com/caselaws?id=16067 The court upheld the validity of the special auditor's appointment under section 142(2A) of the Income-tax Act, emphasizing the necessity of considering the complexity of the accounts. It found that natural justice principles were not violated in the approval process. The court clarified that section 142(2A) applies irrespective of turnover, focusing on account complexity. The appointment of the special auditor was justified due to discrepancies in the accounts, ensuring accurate income assessment. The court directed the AO to proceed with the appointment if justified and imposed restrictions on document production and assessment communication until the petition's resolution. en-us Mon, 05 Jul 1999 00:00:00 +0530 Mon, 31 Aug 2009 17:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16067 The court upheld the validity of the special auditor's appointment under section 142(2A) of the Income-tax Act, emphasizing the necessity of considering the complexity of the accounts. It found that natural justice principles were not violated in the approval process. The court clarified that section 142(2A) applies irrespective of turnover, focusing on account complexity. The appointment of the special auditor was justified due to discrepancies in the accounts, ensuring accurate income assessment. The court directed the AO to proceed with the appointment if justified and imposed restrictions on document production and assessment communication until the petition's resolution. Case-Laws Income Tax Mon, 05 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16067