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2014 (9) TMI 750 - BOMBAY HIGH COURTAppointment of special auditor by AO – Opportunity of being heard not provided – Held that:- The appointment of Special Auditor without granting personal hearing is contrary to and in defiance of the statutory provisions as provided u/s 142(2A) – thus, the order is set aside and the matter is remitted back to the AO for fresh adjudication after granting personal hearing to the assessee – Decided in favour of assessee.
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