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2021 (3) TMI 1267 - AT - Income TaxRectification of mistake - Validity of the reference made by the AO for special audit as per the provisions of section 142(2A) - HELD THAT:- We do not find any merit in the Miscellaneous Applications filed by the Revenue since the adjudication of the reference to special audit by the ITAT has been held to be well within its jurisdiction in the case of Consulting Engineering Services Private Limited Vs. ITAT & Another [2017 (9) TMI 1928 - DELHI HIGH COURT], that too after considering the decision of the Hon'ble Apex Court in Sahara India[2008 (4) TMI 4 - SUPREME COURT]. Therefore, with regard to the same, there is no mistake in the order of the ITAT. Miscellaneous Applications filed by the Revenue are, dismissed.
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