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2013 (5) TMI 23 - HC - Income TaxAppointment of Special auditor - Discrepancies in maintaining of accounts pointed by the Comptroller & Auditor General of India - Held that:- The discrepancies in the account books have already been pointed out by the Comptroller and Auditor General as well as in the Auditor's report and further on perusal of the accounts, the Assessing Authority has come to the conclusion that the accounts are complex and difficult to understand. The Assessing Authority before passing the impugned order for appointment of Special Auditor has made genuine attempt to understand the accounts so maintained. Thus discrepancies in maintaining the accounts have been pointed by the Comptroller & Auditor General of India. With regard to the satisfaction of the Assessing Authority, while referring the matter under Section 142 (2A) it is not only the books of accounts, but even by other documents which are available during the course of an assessment and at any stage subsequent thereto may become available to the Assessing Officer. Further, it is settled principle of law that while exercising its jurisdiction under Article 226 of the Constitution of India, the High Court does not sit as a Court of appeal and a patent illegality or lack of inherent jurisdiction in passing the impugned action/letter would be a limited ground for invoking the jurisdiction. In view of these facts, the impugned order does not suffer from illegality or infirmity - writ petition is dismissed.
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