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    <description>The High Court upheld the initiation of the special audit under Section 142(2A) of the Income Tax Act, finding that the petitioner had been given adequate opportunity to be heard, and the provisions of law had been duly complied with. The Court dismissed the writ petition, concluding that there were no grounds for interference as the order was passed after due application of mind and the petitioner&#039;s objections had been considered.</description>
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