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2014 (2) TMI 1004 - HC - VAT and Sales TaxSpecial audit under Section 58A of the Delhi Value Added Tax Act, 2004 - Adequate opportunity in the context of proposal under Section 142(2A) of the Income Tax Act - Held that:- Section 142(2A) before this amendment in 2006 was cast in pari materia terms. Interpreting that provision, the Supreme Court was alive to the fact that the order of special audit was likely to cause prejudice, hardship and even great deal of displacement to the assessee. The Court, therefore, read into Section 142(2A), the requirement that the tax administrator ought to issue prior notice and grant reasonable opportunity. That the Parliament assimilated the law and codified it through a proviso is a matter of detail which ought not to be determinative in the circumstances. In the present case, given the pari materia terms of both provisions, this Court rules that an identical opportunity in the case of special audit in the Income Tax is necessary to be given through notice by the Commissioner on each occasion when special audit is proposed - It is open to the respondents, if so advised, to issue Show Cause Notice and grant reasonable opportunity in line with the Supreme Court’s decision in Rajesh Kumar (2006 (11) TMI 135 - SUPREME Court) and Sahara India (Firm) (2008 (4) TMI 4 - Supreme Court) - Decided in favour of assessee.
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