Supreme Court Upholds High Court Ruling: Assessing Officer Can Order Special Audit Under Sec 142(2A) Without Prior Approval.

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....Special audit u/s 142(2A) - AO Jurisdiction to give directions for a special audit - necessary approval of the Principal Commissioner of the Income Tax or not? - As per HC Assessing Officer does have the jurisdiction to give directions for a special audit under Section 142(2A) - SLP against the decision of HC dismissed - SC....