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TMI Blog2015 (6) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... eard Shri Dhruv Agrawal, Senior Advocate assisted by Shri Nikhil Agrawal, Advocate on behalf of the assessee and Shri Dhananjaya Awasthi, Advocate on behalf of the department. Petitioner before this Court namely Ghaziabad Development Authority has filed this writ petition through its Financial Controller against the order dated 18.12.2006 passed by the Additional Commissioner directing special au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment. The case was adjourned to 10.03.2005 for examination of the account books and the relevant books. On the said date nobody attended the proceedings on behalf of the assessee. On examination of the case records and the particulars filled with the return of income tax and the audit reports furnished in Form No. 10-B and 3CD, various discrepancies in the account books maintained by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has been filed. At the very outset we may record that the order of Commissioner, Income Tax, Ghaziabad approving the special audit and appointment of a Chartered Accountants for the purpose has neither been brought on record nor has been under challenged in the present writ petition. We further find that on the date fixed, for examination of the account books etc. nobody on behalf of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion the order before the writ Court. In view of the aforesaid, we do not see any good reason to interfere with the order directing special audit under Section 142(2-A) of the Income Tax Act. At this stage counsel for the assessee submitted before us with reference to paragraph nos. 21 and 34 of the counter affidavit filed on behalf of the department that special audit has only been directed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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