2006 (12) TMI 137

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....reliance on a decision of this court in Rajesh Kumar v. Deputy CIT [2006] 287 ITR 91. According to learned counsel for the petitioner, before any direction can be issued under section 142(2A) of the Income-tax Act, 1961 (in short "the Act") for special audit of the accounts of the assessee, there has to be a pre-decisional hearing and an opportunity has to be granted to the assessee for the purpos....