2021 (8) TMI 833 - SCH - Income Tax

Special audit u/s 142(2A) - non-compliance to the principles of natural justice at the stage of making the proposal - whether the AO before sending a proposal for conducting special audit under Section 142(2A) of the Act, was required to provide an opportunity of hearing to the assessee and in absence of the same, can the proceedings conducted thereafter be held to be vitiated in law ? - as per HC in the absence of pre-decisional hearing, the decision to have special audit was invalid and consequentially, all the proceedings conducted thereafter stood vitiated - HELD THAT - We are not inclined to exercise jurisdiction under Article 136 of the Constitution of India.The special leave petition is, accordingly, dismissed. Pending application stands disposed of.

Summary

The Supreme Court of India dismissed the special leave petition and declined to exercise jurisdiction under Article 136 of the Constitution of India. The pending application was disposed of. (2021 (8) TMI 833 - SC)