On writ petitions against the directions issued on April 22, 2021 for special Audit was affirmed considering bogus claims and voluminous material was seized during the course of search and post-search proceedings conducted at various premises of the D group Court held that the Assessing Officer had the jurisdiction to give directions for a special audit under section 142(2A), and that the directions were neither arbitrary, illegal nor beyond the scope of the provision. On petitions for special leave to appeal  dismissing the special leave petitions Court held that  that there was no reason to interfere with the judgment and order passed by the High Court, which was a well-reasoned and well-considered judgment.