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2017 (1) TMI 1252 - AT - Income TaxValidity of special audit under section 142(2A) - non issue of notice - Held that:- The appeal for instant assessment year relates to the year of search, wherein also special audit under section 142(2A) of the Act was proposed to be carried out by the Assessing Officer. However, no notice was given to the assessee at the pre-decisional stage and following the principle laid down in assessee’s own case in earlier years, we hold that in the absence of show cause notice given before making the order proposing conduct of special audit under section 142(2A) of the Act and the CIT having approved the said proposal, though after giving opportunity of hearing to the assessee, is vitiated because of non compliance to the principles of natural justice. Consequently, the assessment order passed was beyond the period of limitation and hence, the same is invalid and bad in law. Accordingly, we hold so. The preliminary issue raised by the assessee is thus, allowed
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