2010 (11) TMI 71 - HC - Income Tax

Special audit of the assessee - no dispute between the parties that the assessing officer passed the order without giving any opportunity to the petitioner - Held that - petitioner appears before the assessing officer alongwith certified copy of this order, will be excluded for calculating limitation (in addition to any other statutory exclusion or extension) for passing fresh order under section 142(2A) or the assessment order under the Act - Appeal is dismissed

Summary

The Allahabad High Court set aside an order for special audit under section 142(2A) of the Income Tax Act, 1961 due to lack of opportunity given to the petitioner. The case is sent back to the assessing officer for a fresh decision, with the petitioner required to appear before the officer with a certified copy of the court order. The period from the original order date till the petitioner's appearance is excluded from calculating the limitation for passing a fresh order. The writ petition is disposed of with these observations.