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2018 (10) TMI 1185 - HC - Income TaxAppointment of special auditor - Denial of natural justice - no fair opportunity of hearing before passing of the order under Section 142 (2A) - Held that:- Taking note of the reply filed by the petitioner, decision was taken by the Assistant Commissioner on 22.12.2017 appointing special auditor under Section 142 (2A). After having satisfied himself that considering the nature in complexity of accounts multiply all transactions in the accounts of the assessee and in the interest of revenue, special auditor was required to be appointed. Thus, the argument of the petitioner’s counsel cannot be accepted that there was no opportunity given to the petitioner or that there was contravention of principle of natural justice while appointing the special auditor and on that count so far as the appointment of special auditor is concerned, is rejected. Reopening of assessment u/s 148 - validity of “reason to believe”- ‘pakki rokad bahi’ foundin survey by the special auditor - Held that:- Objections were submitted by the petitioner before the concerned Assessing Authority who has noted that said objections as have been argued before this Court and has reached to the conclusion that the reasons which have been assigned for reopening the assessment, are based on factual aspects which can be objected to or rebutted at the time of assessment. It has also been noted that as special auditor has already been appointed for the assessment year 2010-2011, the assessee would have a fair opportunity to rebut the reasons. Even otherwise prima facie there were sufficient reasons for reopening. - decided against assessee.
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