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2005 (2) TMI 55 - HC - Income TaxSpecial audit - Petitioners have invoked the jurisdiction of this court under articles 226 and 227 of the Constitution of India praying for issuance of appropriate writ, order; particularly, the writ of certiorari quashing the direction/order passed by the Deputy Commissioner of Income-tax, directing special audit under section 142(2A) for the block period - In the case at hand, the books of account as well as other records seized during the search and seizure on December 18, 2002 have rightly been considered by the Assessing Officer before issuing the impugned direction - The mere fact that the petitioners have submitted audited accounts and therefore there is no occasion for directing special audit, is of no help to the petitioners - We see no merit in this writ petition and the same is dismissed accordingly
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