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2004 (2) TMI 48 - HC - Income TaxSpecial audit – approval - By the instant writ application the petitioner has challenged an order passed by the CIT appointing a special auditor u/s 142(2A) and also incidentally the vires of section 142(2A) in so far as it covers the same field as section 44AB as regards its constitutionality - it would be Commissioner’s duty to examine on receipt of his proposal, whether the Assessing Officer has correctly done it or not, if he finds that this requirement has not been fulfilled then he must not approve of the same - He has not made any attempt in doing so, rather he has come to his own findings different from the Assessing Officer. Accordingly, the approval is not in consonance with the requirement of law - impugned order is set aside
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