The AO ordered special audit u/s 142(2A) citing large discrepancies and suspected hawala transactions revealed in seized documents and digital data. Though the assessee was given only five days to respond, the Court held that there is no universal rule that every violation of natural justice warrants interference, especially when no serious prejudice is shown. At the stage of special audit, the AO is only required to form a prima facie opinion, which was justified in this case. The writ petition was dismissed.