https://www.taxtmi.com/caselaws?id=434069 The Supreme Court allowed the appeal by the university, declaring the order for special audit under Section 142(2A) of the Income Tax Act, 1961, as not passed due to lack of communication. The Court emphasized the necessity of communicating such orders to the appellant-assessee for understanding and challenging them. The assessment order deadline was extended, and a clear procedure was outlined for potential future special audits, ensuring proper communication and adherence to legal requirements. The appeal was allowed with no costs, and the case provided clarity on handling special audits under the Income Tax Act, 1961. en-us Fri, 13 Jan 2023 00:00:00 +0530 Mon, 08 Jun 2026 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434069 The Supreme Court allowed the appeal by the university, declaring the order for special audit under Section 142(2A) of the Income Tax Act, 1961, as not passed due to lack of communication. The Court emphasized the necessity of communicating such orders to the appellant-assessee for understanding and challenging them. The assessment order deadline was extended, and a clear procedure was outlined for potential future special audits, ensuring proper communication and adherence to legal requirements. The appeal was allowed with no costs, and the case provided clarity on handling special audits under the Income Tax Act, 1961. Case-Laws Income Tax Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434069