https://www.taxtmi.com/caselaws?id=375997 The Court upheld the Deputy Commissioner's order for a special audit under Section 142(2A) of the Income Tax Act, 1961, for the assessment year 2015-16. It found that procedural requirements and principles of natural justice were met, and the expanded grounds for special audit justified the necessity. The Court held that prior transfer pricing assessments did not negate the need for a special audit. The amendments to Section 142(2A) broadened the scope for ordering special audits, and the Court dismissed the petition, affirming the validity of the special audit order. en-us Wed, 20 Feb 2019 00:00:00 +0530 Fri, 18 Sep 2020 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375997 The Court upheld the Deputy Commissioner's order for a special audit under Section 142(2A) of the Income Tax Act, 1961, for the assessment year 2015-16. It found that procedural requirements and principles of natural justice were met, and the expanded grounds for special audit justified the necessity. The Court held that prior transfer pricing assessments did not negate the need for a special audit. The amendments to Section 142(2A) broadened the scope for ordering special audits, and the Court dismissed the petition, affirming the validity of the special audit order. Case-Laws Income Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375997