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2009 (3) TMI 79 - PUNJAB AND HARYANA HIGH COURTSCN issued proposing to hold special audit u/s 142(2A) – petitioner- trust has approached this Court under Article 226 of the Constitution with a prayer for quashing SCN - petitioner-Trust has also challenged the order referring the matter to Special Auditor, being totally arbitrary and contrary to Article 14 of the Constitution – records reveals that there are discrepancies in book of account of petitioner – neither petitioner appeared before AO nor any information was sent despite the fact that it was duly informed that time barring assessment is involved - argument of petitioner that special audit has been ordered to gain more time, is not impressive - writ petition is wholly misconceived and the same is dismissed
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