https://www.taxtmi.com/caselaws?id=378270 The court upheld the validity of the special audit order under Section 142(2A) of the Income Tax Act, finding that the Assessing Officer (AO) had valid grounds for directing the audit. The court dismissed the writ petition, concluding that the AO had followed due process, provided detailed reasons, and genuinely considered the complexity and volume of accounts. Allegations of procedural unfairness and denial of natural justice were deemed unsubstantiated, and the period during which the petition was pending was excluded from the limitation period for completing the special audit. No costs were awarded. en-us Mon, 08 Apr 2019 00:00:00 +0530 Wed, 01 May 2019 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378270 The court upheld the validity of the special audit order under Section 142(2A) of the Income Tax Act, finding that the Assessing Officer (AO) had valid grounds for directing the audit. The court dismissed the writ petition, concluding that the AO had followed due process, provided detailed reasons, and genuinely considered the complexity and volume of accounts. Allegations of procedural unfairness and denial of natural justice were deemed unsubstantiated, and the period during which the petition was pending was excluded from the limitation period for completing the special audit. No costs were awarded. Case-Laws Income Tax Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378270