2002 (9) TMI 91 - HC - Income Tax

The petitioner has filed the present writ application challenging the order dated June 28, 2002 (annexure 1 to the writ application), by which appointment of an auditor to audit its books of account for the block assessment period from April 1, 1990 to June 6, 2000, has been made. - The petitioner has challenged the appointment of the auditor on the ground of non-fulfilment of the requirements as contained under section 142(2A) - The satisfaction is of the authority concerned to order for appointment of auditor. This court in writ jurisdiction cannot judge the satisfaction of the authority when it has ordered for appointment of an auditor after taking note of the nature of the controversy in the matter. - In our view, the appointment of auditor does not suffer from any legal infirmity justifying interference in writ jurisdiction. Accordingly, the writ application is dismissed.

Summary

The High Court of Patna dismissed a writ application challenging the appointment of an auditor for block assessment period under the Income-tax Act, 1961. The court held that the appointment was valid as it fulfilled the requirements of the Act, and there was no legal infirmity justifying interference in writ jurisdiction. The assessing authority was directed to fix the remuneration for the auditor. (Case citation: 2002 (9) TMI 91 - PATNA High Court)