TMI Blog2008 (1) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... secondly, there was no full and true disclosure. - In the instant case, it is clearly set out that the issues emerging of the search are not satisfactorily addressed. In our opinion, this cannot be said to be the case of “No reasons”. So it is a fit case where we should exercise our extraordinary jurisdiction. – Order under section 142(2A) is also quashed - 2534 of 2006 - - - Dated:- 14-1-2008 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been ordered considering the complexity of accounts. This was done without giving a hearing to the petitioner as required by law. Apart from that, it is submitted that once the authority had come to the conclusion that a special audit is required on complexity of accounts, the natural corollary is that this will include the expression "complexity of investigation", consequently the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of the search are not satisfactorily addressed while making the disclosure, after having carefully gone through the legal sub missions and paper book. 5. We find from the report of the Commissioner and the application made by the petitioner herein that he had disclosed income as managing agent of two petrol pumps. On investigation, it had come on record that the, petitioner was not managi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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