9911796707
TMI Blog2003 (8) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - - - - - Dated:- 19-8-2003 - Judge(s) : D. K. JAIN., MAD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, prescribing the time limit for furnishing of the report under sub-section (2A), which in any case cannot exceed 180 days from the date on which the direction under sub-section (2A) is received by the assessee, the writ petition is highly belated. The order under challenge was passed on February 21, 2003, and was admittedly served on the petitioner immediately thereafter and, therefore, the audi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 42(2A) of the Act in the Usha Group of Companies, which includes the petitioner herein, produced before us, pursuant to our directions on August 7, 2003, leaves little doubt in our mind that the Assessing Officer had sufficient material before him to record his satisfaction that having regard to the nature and complexity of the accounts of the petitioner and the interests of the Revenue, a special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. v. Joint CIT [2001] 252 ITR 833, and the Calcutta High Court in Bata India Ltd. v. CIT [2002] 257 ITR 622, learned counsel has pleaded that an opportunity of hearing should have been granted to the petitioner before ordering a special audit. For the aforenoted view taken by us on the facts of the present case, we do not propose to dwell on the issue, though, prima facie there is no substance in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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