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2013 (12) TMI 419 - ALLAHABAD HIGH COURTDirections for special audit - Held that:- The Assessing Officer after making genuine and honest attempt to understand the accounts before arriving at the conclusion that the accounts are so complex that special audit is required to be conducted - The Assessing Officer gave ample opportunity to the petitioner to satisfy her with regard to doubts and after seeking explanation of the petitioner, the findings were recorded that the accounts are so complex that special audit would be required - Following Sahara India (Firm), Lucknow v. Commissioner of Income Tax, Central-I and Anr. [2008 (4) TMI 4 - Supreme Court] - The requirement of Section 142(2A) must first be satisfied in every case that the objective assessment of the accounts of the assessee as to its nature and complexity and without there being such finding special audit ought not to be directed - If the accounts after a genuine and past attempt giving opportunity to the petitioner to clarify any doubt and after seeking explanation are found to be complex in nature and further that interest of revenue is involved, the Assessing Officer with a safeguard of obtaining approval from the Commissioner, can direct the special audit - Where such a satisfaction has been arrived at, in bonafide manner after making a genuine and past attempt to understand the accounts and after giving opportunity to the assessee to submit explanation, it cannot be said that unless any of the conditions given in the guidelines are satisfied, special audit cannot be directed - Decided against assessee.
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