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2009 (3) TMI 74 - HC - Income TaxAO ordered special audit u/s 142(2A) – All the four Assessees allowed the said audit to be completed – on the basis of audit report AO made addition u/s 143 - the present petition has been filed which is clearly an after thought – On scrutiny of the records it was found that AO has granted opportunity of being heard to two assessee company only – held that audit u/s 142(2A) is valid in case of two company only and not valid in case of other two companies where no opportunity of being heard granted.
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