2006 (12) TMI 137

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..... hearing and an opportunity has to be granted to the assessee for the purpose - Held that:- A close reading of the decision shows that the observations in this regard appear to have been made in the context of the assessments in terms of section 158BC (block assessment) of the Act. Such assessments are relatable to a case when raid has been conducted at the premises of an assessee. Had that been so .....

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..... irection can be issued under section 142(2A) of the Income-tax Act, 1961 (in short "the Act") for special audit of the accounts of the assessee, there has to be a pre-decisional hearing and an opportunity has to be granted to the assessee for the purpose. A close reading of the decision shows that the observations in this regard appear to have been made in the context of the assessments in terms o .....

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