High Court Rules Special Audit Order Valid If Passed Before 31st March, Service Timing Irrelevant for Proceedings.

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....Special audit under Section 142(2A) - service of notice - whether the assessment proceedings would have abated if the order under Section 142(2A) was passed on 30th March, 2013 and was received or served on or after 1st April, 2013? - Held No - HC....