Rajesh Kumar & Ors. vs Deputy Commissioner Of Income Tax & Ors.

Authority: Supreme Court Date: 2006-11-01 Section: 142(2A) Acts: Income Tax Act 1961, Constitution of India Result: Assessee Citation: (2006) 206 CTR (SC) 175 : (2006) 287 ITR 91 (SC) : (2006) 157 TAXMAN 168 (SC) Justices: S.B. Sinha & Dalveer Bhandari, JJ. Appeal No: Civil Appeal No. 4633 of 2006*
Whether principles of natural justice require an opportunity of hearing before issuing direction for special audit under section 142(2A) of the Income Tax Act, 1961 --- Held Yes; Whether the Assessing Officer must form an objective opinion based on all three conjunctive factors (nature of accounts, complexity of accounts, and interests of Revenue) under section 142(2A) --- Held Yes; Whether the order for special audit under section 142(2A) is a judicial order requiring application of mind and not an administrative action --- Held Yes

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