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2006 (3) TMI 78 - HC - Income TaxWhether before passing the order under section 142(2A) an opportunity of hearing needs to be given to the assessee or not and as in the present writ petition the said issue is also raised, this writ petition be also admitted - petitioner seeks to challenge the order passed by the Assistant Commissioner of Income-tax, Range 4(1), Mumbai, whereby he issued direction to the petitioner for a special audit under section 142(2A) - We have no hesitation in concluding that the order dated November 11, 2005, giving direction to the petitioner for special audit under section 142(2A) for the assessment year 2003-04 does not suffer from lack of jurisdiction or error of law.
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