Court Confirms Ample Opportunity for Petitioner to Be Heard in Section 142(2A) Income Tax Act Audit Case.

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....Special audit u/s 142(2A) - Denial of opportunity of being heard - The material on record would clearly indicate that substantial opportunity has been given as well as the reply to objections filed by the petitioner. Therefore, to contend that none of them has been considered by the respondents, in our considered view, may run opposite to the record produced before us. - HC....