https://www.taxtmi.com/caselaws?id=16698 An interim stay was granted against an audit direction under section 142(2A) of the Income-tax Act after the Court found a prima facie absence of the Assessing Officer's requisite opinion on the need for special audit and doubt as to whether prior approval of the Chief Commissioner or Commissioner had been obtained in the manner required. The challenge also questioned the vires of section 142(2A), but the immediate relief turned on the apparent non-compliance with the statutory safeguards governing special audit. The audit direction was stayed pending affidavits and further hearing. en-us Thu, 16 Apr 1998 00:00:00 +0530 Wed, 09 Sep 2009 15:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16698 An interim stay was granted against an audit direction under section 142(2A) of the Income-tax Act after the Court found a prima facie absence of the Assessing Officer's requisite opinion on the need for special audit and doubt as to whether prior approval of the Chief Commissioner or Commissioner had been obtained in the manner required. The challenge also questioned the vires of section 142(2A), but the immediate relief turned on the apparent non-compliance with the statutory safeguards governing special audit. The audit direction was stayed pending affidavits and further hearing. Case-Laws Income Tax Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16698