https://www.taxtmi.com/caselaws?id=385966 The court upheld the Deputy Commissioner of Income Tax's order directing a special audit under Section 142(2A) of the Income Tax Act, 1961. The court found that the order was legal, based on objective criteria, and not arbitrary. It dismissed the writ petitions challenging the order, stating that the Assessing Officer's discretion was exercised reasonably, and the Petitioner had been given adequate opportunity to respond. The court emphasized the importance of the specialized nature of the business activities and the interests of revenue in justifying the special audit. en-us Wed, 28 Aug 2019 00:00:00 +0530 Sat, 07 Dec 2019 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385966 The court upheld the Deputy Commissioner of Income Tax's order directing a special audit under Section 142(2A) of the Income Tax Act, 1961. The court found that the order was legal, based on objective criteria, and not arbitrary. It dismissed the writ petitions challenging the order, stating that the Assessing Officer's discretion was exercised reasonably, and the Petitioner had been given adequate opportunity to respond. The court emphasized the importance of the specialized nature of the business activities and the interests of revenue in justifying the special audit. Case-Laws Income Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385966