TMI Blog2010 (1) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... bhash Chandra Nigam, JJ. Anurag Khanna for the Petitioner Dhananjay Awasthi for the Respondent ORDER 1. Heard Shri Anurag Khanna, learned counsel for the petitioner and Shri Dhananjay Awasthi, learned Standing Counsel appearing on behalf of the respondents. 2. By means of the present writ petition, the petitioner is challenging the order passed by the Assistant Commissioner of Income-tax (Central Circle), Meerut dated 18-12-2009 passed under section 142(2A) of the Income-tax Act by which he has directed the petitioner to get its accounts audited for the financial years 2001-02 to 2007-08 relevant to the assessment years 2002-03 to 2008-09 by M/s Tandon Seth and Co., Kanpur, who have been nominated by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 142(2A) of the Income-tax Act should be furnished by you to the undersigned within a period of 90 days from date of receipt of this direction." 6. Perusal of the impugned order reveals that no reason whatsoever has been given. The Apex Court in the case of Sahara India (Firm) (supra) while dealing with the provisions of section 142(2A) has held as follows: "6. A bare perusal of the provision of sub-section (2A) of the Act would show that the opinion of the Assessing Officer that it is necessary to get the accounts of the assessee audited by an accountant has to be formed only by having regard to: (i) the nature and complexity of the accounts of the assessee; and (ii) the interest of the Revenue. The word "and" signifies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n from the assessee. But opinion required to be formed by the Assessing Officer for exercise of power under the said provision must be based on objective criteria and not on the basis of subjective satisfaction. 8. There is no gainsaying that recourse to the said provision cannot be had by the Assessing Officer merely to shift his responsibility of scrutinising the accounts of an assessee and pass on the buck to the special auditor. Similarly, the requirement of previous approval of the Chief Commissioner or the Commissioner in terms of the said provision being an inbuilt protection against any arbitrary or unjust exercise of power by the Assessing Officer, casts a very heavy duty on the said high ranking authority to see to it that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of mind and objective satisfaction can only be examined when order reflects so by recording the reasoning. 7. The order is subject to scrutiny under Articles 136 and 226 of the Constitution. The order as such must be a speaking order, and the decision given must be supported by reasons, so that the superior Court is assured that it is in accordance with law and is not a result of caprice, whim, fancy, or reached on the basis of policy or expediency. Absence of reasons vitiates the conclusions. (See Mahabir Prasad Santosh Kumar v. State of U.P. AIR 1970 SC 1302; Travancore Rayons Ltd. v. Union of India AIR 1971 SC 862. In the Travancore Rayons case the order passed by the Government of India ran as under:- "Government of India h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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