Jabalpur Development Authority v. PCIT (2024) 296 Taxman 220 (MP)(HC)

S. 142(2A) : Inquiry before assessment-Special audit-Sufficient opportunity was afforded to assessee before sanction was granted for special audit-Writ petition is dismissed. [Art. 226]

Dismissing the petition the Court held that the  competent authority had duly applied its mind by taking into account not only response of assessee but also comments of revenue and due and sufficient opportunity was afforded to assessee before sanction was granted for special audit. On facts, there is  no illegality in said approval for special audit.