2021 (8) TMI 833

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..... 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 o .....

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