Section 142(2A) Audit Invalidated: No Show Cause Notice Violates Natural Justice; Assessment Order Exceeds Limitation Period.

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....Validity of special audit u/s 142(2A) - in the absence of show cause notice given before making the order proposing conduct of special audit, the proceedings are vitiated because of non compliance to the principles of natural justice - Consequently, the assessment order passed was beyond the period of limitation and hence, the same is invalid and bad in law. - AT....