Court Affirms Special Audit u/s 142(2A) of Income Tax Act Due to Complex Accounts, Validating AO's Decision.

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....Special audit u/s 142(2A) - complexity in the books of account - AO has carefully scrutinized the objections raised by the Petitioner and has fairly and objectively arrived at the conclusion that special audit is required - no infirmity in the order directing the special audit - HC....