https://www.taxtmi.com/caselaws?id=444342 The court upheld the approval for a special audit under section 142(2A) of the Income Tax Act, 1961, finding that the competent authority appropriately considered the petitioner's objections and the Revenue's justifications. Emphasizing the public interest in revenue matters, the court dismissed the petitioner's challenge, noting that the authority acted within its discretion. The court declined to interfere with the order, ruling that there was no illegality or impropriety, and dismissed the petition. en-us Thu, 05 Oct 2023 00:00:00 +0530 Fri, 13 Oct 2023 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444342 The court upheld the approval for a special audit under section 142(2A) of the Income Tax Act, 1961, finding that the competent authority appropriately considered the petitioner's objections and the Revenue's justifications. Emphasizing the public interest in revenue matters, the court dismissed the petitioner's challenge, noting that the authority acted within its discretion. The court declined to interfere with the order, ruling that there was no illegality or impropriety, and dismissed the petition. Case-Laws Income Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444342