Dismissing the petition the Court held that ; Principal Commissioner had granted reasonable opportunity of being heard twice, before deciding issue of approval . Accordingly petition is dismissed.(AY. 2010-11 to 2016-17)
Ramswaroop Shivhare v. Dy. CIT (2018) 258 Taxman 290 / 305 CTR 425/ 170 DTR 427 (MP)(HC)
S.142(2A): Inquiry before assessment–Special audit–Principal Commissioner, before deciding issue of approval for Special Audit gave opportunity to assessee- Writ is dismissed.[ Art .226 ]