Section 142(2A) of the Income Tax Act, 1961 — Audit — Special audit — Assesseee being an individual may not be required to maintain accounts statutorily, that did not mean that he was not required to give a correct account of his income in his return of income. Merely not maintaining accounts or there not being any statutory obligation to maintain accounts, did not mean that the assessee was discharged from the obligation of showing the correct accounts of the financial transactions carried out by him in the assessment years under consideration. Except for the bald allegations of malafide, nothing substantial had been brought out so as to establish actual malafides on the part of the AO, moreover, though the period for completion of special audit was 120 days after approximately two thirds of the period had elapsed, the assessee belatedly approached the court challenging it and this conduct of the asseasee also disentitled him to the grant of discretionary relief under article 226 of the Constitution of India, thus, the order directing special audit was valid — Tehmul Burjor Sethna vs. Assistant Commissioner of income tax [2019] 418 ITR 596 (Gujarat)