2004 (4) TMI 60

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..... rs of the society. Also fictitious expenses appear to have been claimed under the different heads of expenses debited in the income and expenditure account. The donations received by the assessee are also to be examined in the light of their proper utilisation for charitable purposes - Additional Commissioner therefore recommended that the Assessing Officer may consider the case for special audit .....

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..... . Also fictitious expenses appear to have been claimed under the different heads of expenses debited in the income and expenditure account. The donations received by the assessee are also to be examined in the light of their proper utilisation for charitable purposes. The Additional Commissioner of Income-tax, Range-2, Ghaziabad, was of the opinion that in the absence of the books of account prima .....

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..... tju J) has considered section 142(2A) in great detail and has held that there should be judicial restraint in interfering with such administrative directions. This view has been followed by another Division Bench of this court in Pushpak Jyoti v. State of U. P.-Civil Miscellaneous Writ Petition No. 52499 of 2002 decided on December 11, 2003, in which the theory of judicial restraint while reviewin .....

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