https://www.taxtmi.com/caselaws?id=25226 HC upheld the validity of an order directing a special audit under s.142(2A) after searches and seizure of voluminous business records. The Inspecting Assistant Commissioner and Commissioner, having examined the accounts, found them complex and necessary for Revenue interests, limited the special audit to two assessment years. The court found no arbitrary exercise of power and rejected the petitioner's challenge, dismissing the petition. en-us Tue, 03 Mar 1987 00:00:00 +0530 Wed, 29 Oct 2025 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25226 HC upheld the validity of an order directing a special audit under s.142(2A) after searches and seizure of voluminous business records. The Inspecting Assistant Commissioner and Commissioner, having examined the accounts, found them complex and necessary for Revenue interests, limited the special audit to two assessment years. The court found no arbitrary exercise of power and rejected the petitioner's challenge, dismissing the petition. Case-Laws Income Tax Tue, 03 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25226