https://www.taxtmi.com/caselaws?id=414856 The court upheld the legality of the order appointing a Special Audit under Section 142(2A) of the Income Tax Act, 1961, despite the petitioner's challenges regarding natural justice principles and the adequacy of the show cause notice. The court found that the proceedings effectively served as a show cause notice, allowing the petitioner to submit objections before the final order was issued. Consequently, the writ petition was dismissed, and the petitioner was directed to cooperate with the Special Audit for the timely completion of the assessment process. en-us Fri, 13 Aug 2021 00:00:00 +0530 Wed, 17 Nov 2021 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414856 The court upheld the legality of the order appointing a Special Audit under Section 142(2A) of the Income Tax Act, 1961, despite the petitioner's challenges regarding natural justice principles and the adequacy of the show cause notice. The court found that the proceedings effectively served as a show cause notice, allowing the petitioner to submit objections before the final order was issued. Consequently, the writ petition was dismissed, and the petitioner was directed to cooperate with the Special Audit for the timely completion of the assessment process. Case-Laws Income Tax Fri, 13 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414856