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2003 (1) TMI 96 - HC - Income TaxTwo orders, passed by the Deputy Commissioner of Income-tax, Circle 17(1), New Delhi, under section 142(2A) of the Income-tax Act, 1961 (for short "the Act"), ordering special audit of the accounts of the petitioners are under challenge in these two writ petitions. - we are of the view that no interference is called for in both the cases. The afore-extracted proposal submitted to the Commissioner for his approval depicts application of mind on the part of the Assessing Officer as regards the nature and complexity of accounts of the petitioners and the interests of the Revenue, the prerequisite for exercise of power under section 142(2A). Similarly, it cannot be said that on the facts on hand, there was no application of mind by the approving authority or that some irrelevant factors have weighed with the authorities in ordering special audit, as is alleged by the petitioners. - the writ petitions, being devoid of merit, fail and are accordingly dismissed.
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