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2010 (8) TMI 586 - HC - Income TaxSpecial audit - Non speaking order - Undisclosed income - Time barred - Though no notice has been issued in this writ petition, learned counsel for the Revenue has assisted the court on the issue involved in this petition also with reference to the averments in the reply already filed in other petitions - Though grant of approval by the Commissioner has been mentioned, it has not been mentioned as to why it was considered necessary having regard to nature and complexity of accounts and interest of the Revenue that special audit was necessary - The order does not show consideration of legal requirements and reasons on which the opinion may have been formed for directing special audit. Though grant of approval by the Commissioner has been mentioned, it has not been mentioned as to why it was considered necessary having regard to nature and complexity of accounts and interest of the Revenue that special audit was necessary - Appeal is allowed by way of remand to AO
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