TMI Blog2015 (6) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... en stated in the present writ petition. In our opinion the assessee had the opportunity to raise objections in the matter of appointment of special auditor by responding to the show cause notice. He has chosen not to do so. Therefore, there is hardly any scope, under Article 226 of the Constitution of India, to permit such an assessee to question the order before the writ Court. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eports furnished in Form No. 10-B and 3CD, various discrepancies in the account books maintained by the assessee could be seen. With reference to the report 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 due approval of the Commissioner of Income Tax, proceeded to direct Special Audit under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the purpose of seeking extension of the period of assessment which is legally not permissible. For the purpose he has relied upon the Division Bench judgment of the Rajasthan High in the case of Commissioner of Income Tax v. Bajrang Textile reported in (2006) 205 CTR (Raj) 287. We find that the assessee wants to read something in the paragraphs which is not there. Even otherwise we may record that such issue can always be agitated by the assessee before the competent authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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