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2015 (6) TMI 139 - HC - Income TaxValidity of special audit under Section 142(2-A) - Held that:- As on the date fixed, for examination of the account books etc. nobody on behalf of the assessee appeared before the Assessing Officer, although the case was adjourned on the request of Chartered Accountants of the assessee on an earlier occasion. What we further find is that the assessee did not deem it fit and proper to respond to the notice dated 07.12.2006 wherein complex discrepancies in respect of books of account etc. were noticed by the Assessing Officer. Reasons for such non-appearance/nonresponse to the show cause notice have not been stated in the present writ petition. In our opinion the assessee had the opportunity to raise objections in the matter of appointment of special auditor by responding to the show cause notice. He has chosen not to do so. Therefore, there is hardly any scope, under Article 226 of the Constitution of India, to permit such an assessee to question the order before the writ Court. Thus no good reason to interfere with the order directing special audit under Section 142(2-A) of the Income Tax Act. - Decided against assesse.
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