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2005 (5) TMI 55 - HC - Income TaxIssuance of direction of special audit - Whether the maxim audi alteram partem, if at all and to what extent is applicable to the proceedings before the Assessing Officer while passing a direction as contemplated under section 142(2A) - It is not in dispute before us that the annual turnover of the assessee for the relevant assessment period is more than Rs. 20 crores, while the return submitted by them shows "nil" income. Formation of opinion on the part of the Assessing Officer in the facts and circumstances of the case cannot be stated to be unreasonably made in a mechanical manner or without proper application of mind. The proposal and grant of approval by the concerned authorities is in conformity with the spirit of the provisions of section 142(2A) - order was passed after due interaction with the assessee. - writ petition is dismissed
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