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2021 (12) TMI 314 - HC - Income TaxSpecial audit u/s 142(2A) - Denial of opportunity of being heard - denial of natural justice - passing non speaking order - assessee contented as non-application of mind or non-granting of any reasons for passing order - HELD THAT:- What is being contended, is that when an order is passed under Section 142(2A) of the Act, necessary reasons have to follow which will enable the petitioner to know as to the circumstances on which the order was passed. On considering the same, we do not deem it appropriate to accept the contention. What was provided by the judgment of the Hon’ble Supreme Court in Rajesh Kumar’s case [2006 (11) TMI 135 - SUPREME COURT], culminated into the proviso being added that an adequate opportunity be granted. Admittedly, even according to the petitioner, adequate opportunity has been given. That only presupposes, that the objections as raised by the petitioner with regard to the notice issued, have been duly considered by the respondents. It is only after such application of mind, the order has been passed. The material on record would clearly indicate that substantial opportunity has been given as well as the reply to objections filed by the petitioner. Therefore, to contend that none of them has been considered by the respondents, in our considered view, may run opposite to the record produced before us. The material clearly indicates that the provisions of law have been complied with. The contention of the petitioner regarding non-application of mind or non-granting of any reasons for passing order, therefore, would not be sustainable. WP dismissed.
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