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2005 (5) TMI 46 - DELHI HIGH COURTOrder under section 142 – audit - complexity of the accounts - Assessing Officer had discussed the matters with the petitioner before passing the impugned order. – Further no prejudice has been suffered by the petitioner because of impugned order - In fact, in the representations as well as the replies submitted by the assessee itself, no ground was raised in regard to the violation of the principles of audi alteram partem - no averments have been made which could ex facie show that the opinion or satisfaction recorded by the Assessing Officer lacks objectivity and is not in consonance with the principles enunciated in section 142(2A) of the Act. In the impugned order, the Assessing Officer, has clearly stated the complexity in the accounts, the points which the special auditor should deal with in his report specifically and that the order was being passed in the interest of the Revenue. – Thus petition is dismissed
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