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Ghaziabad Development Authority Versus Commissioner of Income Tax, Ghaziabad And Others

2015 (6) TMI 139 - ALLAHABAD HIGH COURT

Validity of special audit under Section 142(2-A) - Held that:- As on the date fixed, for examination of the account books etc. nobody on behalf of the assessee appeared before the Assessing Officer, although the case was adjourned on the request of Chartered Accountants of the assessee on an earlier occasion. What we further find is that the assessee did not deem it fit and proper to respond to the notice dated 07.12.2006 wherein complex discrepancies in respect of books of account etc. were not .....

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rt. Thus no good reason to interfere with the order directing special audit under Section 142(2-A) of the Income Tax Act. - Decided against assesse. - Writ Tax No. 305/2007 - Dated:- 13-4-2015 - Arun Tandon And Surya Prakash Kesarwani,JJ. For the Appellants : Dhruv Agrawal & Nikhil Agrawal For the Respondents : B J Agarwal & D Awasthi ORDER Heard Shri Dhruv Agrawal, Senior Advocate assisted by Shri Nikhil Agrawal, Advocate on behalf of the assessee and Shri Dhananjaya Awasthi, Advocate .....

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t to proceed any further with reference to the appointment of respondent no. 4 as Special Auditor under Section 142(2-A) of the Income Tax Act. From the records of the present writ petition we find that for the Assessment Year 2004-05, return was filed by the assessee on 30.10.2004 declaring NIL income. The matter was taken up for scrutiny under Section 143(2) of the Income Tax Act under notice dated 19.09.2005 fixing 28.09.2005 as the date. In response to the notice Shri Vinod Kumar Mittal appe .....

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in Form 10-B, six discrepancies had not been explained and which were complex in nature. These were recorded in the show cause notice dated 07.12.2006, calling upon the assessee to show cause as to why special audit under Section 142(2-A) of the Income Tax Act be not directed. The assessee was granted five days' time to respond to the notice. For the reasons best known to the assessee he did not respond to the said show cause notice. As a consequence thereto the Assistant Commissioner with .....

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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 assessee appeared before the Assessing Officer, although the case was adjourned on the request of Chartered Accountants of the assessee on an earlier occasion. What we further find is that the assessee did not deem it fit and proper to respond to the notice dated 07.12.2006 wherein complex discrepancies in respect of books of account etc. were noticed .....

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