M/S Sahara India (Firm),Lucknow vs Commissioner Of Income Tax,Central-I & ...

The Supreme Court addressed the interpretation of Section 142(2A) of the Income Tax Act, 1961, concerning the necessity of a pre-decisional hearing before ordering a special audit. The Court doubted the absolute requirement for a hearing as established in Rajesh Kumar & Ors. Vs. Deputy Commissioner of Income Tax, clarifying that while principles of natural justice are important, they do not mandate an elaborate hearing in every case. The matter was referred to a larger bench for further clarification on this legal principle.