2023 (7) TMI 413 - SCH - Income Tax

Special audit u/s 142(2A) - scope of satisfaction recorded by the AO - reasonable opportunity provided to assessee or not? - As per HC essential mandate of Section 142(2A) requires an opportunity of hearing, which in the present case has been met - HELD THAT - This Court is of the opinion that the impugned order does not call for interference. The special leave petition is accordingly dismissed.

Summary

Title: Supreme Court Judgment - 2023 (7) TMI 413 - SC Order

Judges: Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar

Petitioner's Counsel: Mr. S. Krishnan, Adv. Mr. Nagarkatti Kartik Uday, AOR

Respondent's Counsel: Mr. K.M. Nataraj, ASG Mr. Rupesh Kumar, Adv. Mr. P.V. Yogeshwaran, Adv. Mr. Vinayak Sharma, Adv. Mohd Akhil, Adv. Mr. Siddhant Kohli, Adv. Mr. Raj Bahadur Yadav, Adv.

Decision: The impugned order does not require interference. Special leave petition is dismissed. Pending application(s) also disposed of.