2003 (8) TMI 23 - HC - Income Tax

Maintainability of writ petition against the order of Assistant Commissioner of Income-tax directing the petitioner to submit an audit report under section 142(2A) of the Income-tax Act, 1961 for the block period - time limit for furnishing of the report under sub-section (2A) - order under challenge was passed on February 21, 2003, and was admittedly served on the petitioner immediately thereafter and, therefore, the audit report had to be submitted by the third week of August, 2003 writ petition is not maintainable - we decline to entertain the writ petition

Summary

The High Court of Delhi dismissed a writ petition challenging an order for submission of an audit report under section 142(2A) of the Income-tax Act, 1961. The petition was deemed belated and unnecessary due to lack of explanation for the delay and the report already being sent by the chartered accountant. The court found sufficient material for ordering the audit and declined to entertain the petition, which was subsequently dismissed.