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2015 (4) TMI 1329 - HC - Income TaxSpecial audit u/s 142 (2A) - Eligible reason for coming to the conclusion that it was necessary in the interest of revenue to direct special audit - HELD THAT:- If cause is shown then there must be some reasons in the order directing special audit which may disclose application of mind to the explanation furnished. Reasons must be disclosed as to why it is appropriate in the facts of the case to direct special audit in exercise of power under Section 142 (2A) of the Income Tax Act. The conclusion drawn by us hereinabove is supported by a Division Bench judgment of the High Court in the case of A.T.S. Infrastructures Ltd. [2013 (6) TMI 276 - ALLAHABAD HIGH COURT]. Reasons are hard beats of the order and in absence of reasons the order become life less. We have examined the order impugned and we found that it is not supported by cogent reasons that have been non consideration of the explanation submitted by the assessee. For the said reasons only the order impugned passed by the Assistant Commissioner along with approval order of the Commissioner dated 29th December, 2008 cannot be legally sustained and are hereby quashed.
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