Reference to special audit without satisfying condition u/s. 142(2A) is arbitrary

Rama Devi Vs DCIT (ITAT Hyderabad) ITAT Hyderabad held that reference to special audit u/sec.142(2A) of the Act dated 31.12.2018 without satisfying the conditions provided therein, is arbitrary, illegal and void abinitio. Accordingly, final assessment order is quashed. Facts- The case was selected for scrutiny. However, AO after considering relevant statement of the assessee and also considering the cash flow statement filed by the assessee, has proposed to refer the case to special audit as per provisions of sec.142(2A) and PCIT approved the same. The special auditor submitted his report on 2...