Order of special audit not sustained as procedure mandated u/s. 142(2A) and 142(2C) not followed

DCIT Vs Patanjali Ayurved Ltd. (ITAT Delhi)

ITAT Delhi held that order of special audit held to be void ab-initio since due procedure as mandated under the provisions of Sec. 142(2A) and Sec. 142(2C) of the Income Tax Act has not been followed.

Facts- The appellant is a Limited company, engaged in trading and manufacturing of Fast Moving Consumer Goods (FMCG). The appellant had filed its return of income on 15-10-2010 declaring total income at Rs. 28,57,69,730/-. Subsequently, a revised return was filed on 09-07-2011.

The case of the appellant was sel

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