High Court Upholds Special Audit Order u/s 142(2A) of Income Tax Act; Assessee Had Fair Hearing Opportunity.

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....Special audit u/s 142(2A) - scope of satisfaction recorded by the AO - reasonable opportunity provided to assessee or not? - As per HC essential mandate of Section 142(2A) requires an opportunity of hearing, which in the present case has been met - Decision of the High Court against the assessee sustained. - SC....