High Court Examines Order Validity u/s 142(2A) for Special Audit, Stresses Reasonable Opportunity for All Parties.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of order passed u/s 142(2A) for special audit - Though proviso is silent about reasonable opportunity, it refers opportunity to both the petitioner as well as the respondent, depending upon the complexity of the cases to provide reasonable opportunity. Reasonable opportunity is to be exercised by the respondent - HC....