The Supreme Court reversed that high court order

The Supreme Court reversed that high court order 

The Supreme Court reversed that high court order because the order passed by the AO under Section 142(2A) was never received by the AO. The Supreme Court stated that this fact was overlooked by the High Court on the ground that the order need not be passed, and only hearing is required. We do not agree with the said reasoning therefore the present appeal is disposed with a direction that the purported order directing special audit u/s 142(2A) of the Act will not be given effect to and will be treated as not passed, as it was never communicated to the assessee. (Rajiv Gandhi Proudyogiki Vishwavidyalaya vs Union of India, date of order 13.01.2023)



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