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2010 (1) TMI 850 - HC - Income TaxOrder - order passed under Section 142(2A) of the Income Tax Act directed the petitioner to get its accounts audited for the financial years 2001-02 to 2007-08 - order must be a speaking order, Absence of reasons vitiates the conclusions - Held that:- reasons must be recorded in the order to show that there is application of mind on the part of the officer concerned on the basis of the material available on record and in the absence of reasons in the order for the direction as contemplated under section 142(2)(a), the order vitiates in law and is not sustainable.
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