Disposing the petition the Court held that, the assessee was provided the copy of the report and the AO shall consider the objections of the assesee and will decide accordance with law. Accordingly the petition is disposed off. (AY. 2010-11)
Multi Commodity Exchange of India Ltd v. Dy. CIT( 2018) 171 DTR 289/ ( 2019) 306 CTR 245 (Bom.)(HC)/Editorial:SLP of Revenue , dismissed . Dy. CIT v. Multi Commodity Exchange of India Ltd. (2023) 456 ITR 772 / 295 Taxman 318 (SC)
S. 142(2A) : Inquiry before assessment–Special audit–Audit report was provided to the assessee-AO shall allow the assessee to raise the objections to the said report and decide according to law – All issues are kept open. [S. 143(3)]