Income Tax: Order directing Section 142(2A) special audit must be communicated to Assessee: SC

Rajiv Gandhi Proudyogiki Vishwavidyalaya Vs Union of India and Others (Supreme Court of India)

SC held that order directing special audit under Section 142(2A)  of Income Tax Act, 1961 is required to be communicated to appellant-assessee, so as to know the reasons, and, if required, the assessee can choose to exercise the option to challenge the order. 

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

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