https://www.taxtmi.com/caselaws?id=33213 The High Court dismissed the petition by a Trust challenging show cause notices proposing a special audit under Section 142(2A) of the Income Tax Act. The Court found that the decision for the special audit was not arbitrary, as the department had raised queries and the petitioner failed to respond adequately, justifying the need for the audit. The Court upheld the necessity of the special audit due to complexities in the accounts, including discrepancies and difficulties in ascertaining accurate profits. Additionally, the Court determined that procedural requirements and principles of natural justice were followed in ordering the special audit. en-us Thu, 26 Mar 2009 00:00:00 +0530 Thu, 27 Dec 2012 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33213 The High Court dismissed the petition by a Trust challenging show cause notices proposing a special audit under Section 142(2A) of the Income Tax Act. The Court found that the decision for the special audit was not arbitrary, as the department had raised queries and the petitioner failed to respond adequately, justifying the need for the audit. The Court upheld the necessity of the special audit due to complexities in the accounts, including discrepancies and difficulties in ascertaining accurate profits. Additionally, the Court determined that procedural requirements and principles of natural justice were followed in ordering the special audit. Case-Laws Income Tax Thu, 26 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33213