Dismissing the petition the Court held that ;Court cannot go into sufficiency of reasons assigned by assessing authority for directing Special Audit. If there were no reasons assigned and objections of assessee were not considered court can entertain the petition
Habitat Shelters (P.) Ltd. v. PCIT (2018) 254 Taxman 160/ 170 DTR 118 / 305 CTR 279 / (2020) 426 ITR 284 (Karn.)(HC)
S.142(2A): Inquiry before assessment– Special audit–Court cannot go into sufficiency of reasons assigned by assessing authority for directing Special Audit