https://www.taxtmi.com/caselaws?id=784869 Validity of a special audit under section 142(2A) turned on whether prior approval complied with Circular No. 19/2019; the approval dated 06.02.2025 lacked a Document Identification Number and any record of exceptional manual issuance, contravening the Circulars mandatory requirements, and therefore was held invalid. The court treated the approval as a jurisdictional prerequisite akin to a sanction; absence of a valid approval rendered the subsequent order directing a special audit without jurisdiction. Reliance on prior Bombay HC precedents that invalidate internal satisfactions or sanction letters lacking DIN reinforced the conclusion in favour of the assessee. en-us Thu, 08 Jan 2026 00:00:00 +0530 Fri, 03 Jul 2026 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784869 Validity of a special audit under section 142(2A) turned on whether prior approval complied with Circular No. 19/2019; the approval dated 06.02.2025 lacked a Document Identification Number and any record of exceptional manual issuance, contravening the Circulars mandatory requirements, and therefore was held invalid. The court treated the approval as a jurisdictional prerequisite akin to a sanction; absence of a valid approval rendered the subsequent order directing a special audit without jurisdiction. Reliance on prior Bombay HC precedents that invalidate internal satisfactions or sanction letters lacking DIN reinforced the conclusion in favour of the assessee. Case-Laws Income Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784869