Sec. 142 of Income Tax Act, 1961 – Audit – By the Finance Act, 2007, a proviso to Section (2A) has been inserted with effect from June 1, 2007, which provides that no direction for special audit shall be issued without affording a reasonable opportunity of hearing to the assessee. Thus, in the absence of pre-decisional hearing, the decision to have special audit was invalid and consequentially, all the proceedings conducted thereafter stood vitiated. The appeal of the revenue dismissed – VILSON PARTICLE BOARD INDUSTRIES LTD. [2020] 423 ITR 227 (BOM)