https://www.taxtmi.com/caselaws?id=466176 Special audit under the Act requires affording a reasonable opportunity of being heard; mere invitation to file a reply does not satisfy this statutory precondition, and failure to provide a sufficient opportunity to reply and be heard renders any order under the special audit provision void. Principles of natural justice are engaged and objections raised by the revenue cannot be dismissed without consideration; consequence is that the assessment may be set aside and the matter remitted for de novo framing of assessment to the Assessing Officer with an opportunity to be heard. en-us Wed, 29 May 2019 00:00:00 +0530 Wed, 28 Jan 2026 13:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466176 Special audit under the Act requires affording a reasonable opportunity of being heard; mere invitation to file a reply does not satisfy this statutory precondition, and failure to provide a sufficient opportunity to reply and be heard renders any order under the special audit provision void. Principles of natural justice are engaged and objections raised by the revenue cannot be dismissed without consideration; consequence is that the assessment may be set aside and the matter remitted for de novo framing of assessment to the Assessing Officer with an opportunity to be heard. Case-Laws Income Tax Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466176