Court Upholds Special Audit u/s 142(2A); Dismisses Writ Petition Challenging Assessing Officer's Decision.

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....Initiation of special audit of the petitioner/assessee u/s 142(2A) - far from the case showing non-application of mind, the AO has carefully outlined what were the salient aspects in the accounts and returns of the assessee that needed to be looked into and made the impugned order directing special audit - writ petition dismissed.....