https://www.taxtmi.com/caselaws?id=303608 Special audit under the Income-tax Act is valid only where the Assessing Officer forms an objective view that the accounts are complex and Revenue interests require audit, and the approving authority considers the proposal on its stated materials. The proviso requires a real opportunity of hearing, so the assessee must know the grounds for the proposed audit and be able to object effectively. Approval was unsustainable where the authority relied on grounds outside the proposal, ignored detailed objections, and acted without a cogent basis showing complexity of accounts; the special audit approval was quashed. en-us Fri, 20 May 2011 00:00:00 +0530 Mon, 01 Aug 2022 10:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303608 Special audit under the Income-tax Act is valid only where the Assessing Officer forms an objective view that the accounts are complex and Revenue interests require audit, and the approving authority considers the proposal on its stated materials. The proviso requires a real opportunity of hearing, so the assessee must know the grounds for the proposed audit and be able to object effectively. Approval was unsustainable where the authority relied on grounds outside the proposal, ignored detailed objections, and acted without a cogent basis showing complexity of accounts; the special audit approval was quashed. Case-Laws Income Tax Fri, 20 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303608