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2018 (11) TMI 268 - HC - Income TaxAppointment of 'Special Auditor' under Section 142(2A) - Held that:- There is no complex issue involved in this matter. But, the Assessing Officer, only to drag on the proceedings, has passed the impugned order, appointing Special Auditor. Hence, he prays for allowing the present writ petition. No where, the Assessing Officer was directed to entrust the work with Special Auditor. Moreover, in the impugned order also, there is no whisper as to the complexity involved in the adjudication of the present case. As Special Government Pleader appearing for the official respondents fairly submitted that the impugned order may be quashed and the matter may be remanded for fresh consideration, the order impugned dated 21.03.2013 is set aside and the matter is remitted back to the file of the first respondent for fresh consideration. The first respondent is directed to afford an opportunity of personal hearing to the petitioner and thereafter, pass appropriate orders,
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