2002 (12) TMI 557

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..... rder of ld. CIT(A) dated 7-12-1995 wherein cancellation of assessment order under section 143(3) read with section 147 has been opposed. The original assessment in this case was framed by the Assessing Officer vide his order dated 30-3-1989. Subsequently, on the basis of an audit objection, a notice was issued to the assessee under section 148 of the Income-tax Act, 1961 and thereafter, another .....

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..... the Comptroller and Auditor-General is principally intended for the purposes of satisfying with regard to the sufficiency of the rules and procedures prescribed for the purpose of securing an effective check on the assessment, collection and proper allocation of revenue. Auditor is entitled to examine the accounts in order to ascertain whether the rules and procedures are being duly observed, and .....

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..... . 2. Before us ld. DR supported the order of Assessing Officer while ld. AR supported the order of ld. CIT(A) and special reliance was made by ld. AR on the letter dated 17-12-1991 mentioned above wherein Assessing Officer was not in agreement with the audit objections. In the facts and circumstances of the case, we are not inclined to interfere with the finding of CIT(A). As per provisions of .....

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