https://www.taxtmi.com/caselaws?id=40385 A doubt was raised whether an assessee must be given a pre-decisional hearing before a special audit direction under section 142(2A) of the Income-tax Act, and whether earlier observations made in the context of block assessments under section 158BC apply generally to all cases under section 142(2A). The Bench noted that the earlier ruling arose in a different statutory setting and that its broader observations appeared to support a hearing requirement in every case, but considered the point fit for examination by a larger Bench. The question was therefore referred, and the special audit direction was kept operative pending disposal of the petition. en-us Thu, 14 Dec 2006 00:00:00 +0530 Sat, 19 Apr 2014 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40385 A doubt was raised whether an assessee must be given a pre-decisional hearing before a special audit direction under section 142(2A) of the Income-tax Act, and whether earlier observations made in the context of block assessments under section 158BC apply generally to all cases under section 142(2A). The Bench noted that the earlier ruling arose in a different statutory setting and that its broader observations appeared to support a hearing requirement in every case, but considered the point fit for examination by a larger Bench. The question was therefore referred, and the special audit direction was kept operative pending disposal of the petition. Case-Laws Income Tax Thu, 14 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40385