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2020 (11) TMI 488 - HC - Income TaxCompulsory audit u/s 142(2A) - seeking its quashment on the ground that the petitioner was not given an effective opportunity of hearing - HELD THAT:- A questionnaire was issued under sub-section (1) of Section 142. The reply was not found satisfactory for the reasons that the petitioner was not maintaining its books of account accurately and has not followed the accounting principles correctly and the nature of accounts being complex and bulky led the department to take recourse to compulsory audit. Though the impugned action is questioned on the ground that effective opportunity of hearing was not given. However, the record reveals that before taking decision on 31.12.2019 a notice was issued on 30.12.2019 to the petitioner vide DIN & Letter No. ITBA/COM/F/17/2019-20/1023245419(1) dated 27.12.2019 was given the opportunity of hearing. Facts nullify the contention of the petitioner that they had no effective opportunity of hearing. In the case at hand, the petitioner was afforded an opportunity of hearing before taking recourse to sub-section (2A) of Section 142 directing the petitioner to get the accounts audited by an accountant. Petition fails.
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