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2006 (8) TMI 145 - HC - Income TaxSpecial audit - order passed under section 142(2A) - notice issued for appointing special auditor – legality – A bare perusal of sub-section (2A) of section 142 of the Income-tax Act, 1961, shows, it is not necessary for the Assessing Officer to give a show cause notice or a hearing to the assessee before issuing the direction under section 142(2A). - The purpose of the direction under sub-section (2A) of section 142 is to ensure that a correct assessment order is passed so that the Revenue is not deprived of its dues. – in view of this, we do not find any illegality in the order passed under section 142(2A) - writ petition is, accordingly, dismissed in limine.
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