Sec. 142(2A) – Special Audit – SLP dismissed against order of HC that where reassessment proceedings were pending against assessee and audit report submitted by assessee was also on record, impugned notice issued by revenue u/s 142(2A) directing assessee to get its accounts audited again, deserved to be set aside.
DCIT v. Multi Commodity Exchange of India Ltd. – [2023] 154 taxmann.com 467 (SC).