High Court Affirms Validity of Special Audit Appointment u/s 142(2A) Despite Imperfect Wording in Proceedings.

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 appointing Special Audit u/s 142(2A) - In the present case, the proceedings dated 09.12.2011 was treated as a show cause notice for all purposes both by the AO and by the Assessee/petitioner and the petitioner submitted his objections in detail on 15.12.2011 and thereafter, the approval from the CIT was obtained and the objections were disposed of on 16.12.2011. The further objections raised on 23.12.2011, were also disposed of by the AO - there is no reason to disbelieve the proceedings dated 09.12.2011, though it was not aptly worded - HC....