9911796707
TMI Blog2002 (9) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 142(2A) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). Elaborating the submission, learned counsel for the petitioner submitted that the regular assessment proceeding has already been concluded by the assessing authority and some undisclosed income has also been included and the matter is pending before the appellate authority and in that view of the matter the appointment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment and section 142(2A) empowers the assessing authority during the pendency of the assessment proceeding to appoint the auditor to audit the accounts regard being had to the nature and complexity of the accounts of the assessee and the interests of the Revenue. Sections 143 and 144 of the Act contain provisions with regard to regular assessment and best judgment assessment. Section 158BC of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the conclusion that it was necessary to appoint the auditor to audit the accounts. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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