Dismissing the petition the Court held that, the essential mandate of S. 142(2A) requires an opportunity of hearing, which in the present case has been met for the reasons discussed in detail hereinbefore. Petitioner does not dispute that notice dated 13.09.2019 was served upon the petitioner. Resultantly, it had an opportunity to put forth its case and objections for ordering special audit. (AY. 2017-18)
NBCC (India) Ltd. v. Addl.CIT (2020) 422 ITR 429/ 186 DTR 1/ 313 CTR 254/ 313 CTR 254/ 272 Taxman 65 (Delhi)(HC), Editorial : Notice is issued in SLP filed against the order of High Court NBCC (India) Ltd v .Addl.CIT ( 2020) 275 Taxman 1 ( SC)/ SLP of assessee is dismissed , NBCC (INDIA) Ltd. v. AddI. CIT (2023) 458 ITR 753 /294 Taxman 339 (SC)
S. 142(2A) : Inquiry before assessment–Special audit–Opportunity of hearing was given–Writ to quash the special audit is dismissed. [S. 142(1)]