https://www.taxtmi.com/caselaws?id=796523 The proviso to Section 142(2D), which places liability for a Special Auditor's fee on specified income-tax authorities, was applied to require the Union of India to bear the fee despite the auditor's appointment before the proviso took effect. The special audit had been completed, making the challenge to the audit direction infructuous. The stated legislative policy, completion of the audit under the Assessing Officer's order, and the assessee's non-appearance supported closure of the proceedings with the fee borne by the Union of India. en-us Fri, 31 Jul 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796523 The proviso to Section 142(2D), which places liability for a Special Auditor's fee on specified income-tax authorities, was applied to require the Union of India to bear the fee despite the auditor's appointment before the proviso took effect. The special audit had been completed, making the challenge to the audit direction infructuous. The stated legislative policy, completion of the audit under the Assessing Officer's order, and the assessee's non-appearance supported closure of the proceedings with the fee borne by the Union of India. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796523