NBCC (INDIA) Ltd. v. AddI. CIT (2023) 458 ITR 753 /294 Taxman 339 (SC) Editorial: NBCC (INDIA) Ltd. v. AddI. CIT (2020) 422 ITR 429/ 272 Taxman 65 (Delhi) (HC)

S. 142(2A) : Inquiry before assessment-Special audit-Opportunity of hearing was given-Writ to quash the special audit is dismissed-SLP of the assessee is dismissed. [S. 142(1)]

High Court dismissed the writ petition  on the ground that  Opportunity of hearing was given. SLP of the  assessee is dismissed.  (AY. 2017-18)