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TMI Blog2018 (11) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... Auditor. Hence, he prays for allowing the present writ petition. No where, the Assessing Officer was directed to entrust the work with Special Auditor. Moreover, in the impugned order also, there is no whisper as to the complexity involved in the adjudication of the present case. As Special Government Pleader appearing for the official respondents fairly submitted that the impugned order may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Auditor' under Section 142(2A) of the Income Tax Act, 1961 (in short 'Act'). 2. The petitioner herein is an assessee on the file of the first respondent. For the assessment year 2005-06, the petitioner filed his returns on 22.03.2006, for which assessment order under Section 143(3) of the Act was passed on 28.11.2007. Thereafter, the first respondent proposed to reopen the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer, only to drag on the proceedings, has passed the impugned order, appointing Special Auditor. Hence, he prays for allowing the present writ petition. 4. For better understanding, the operative portion of the order passed by the Tribunal is extracted thus: ...We, therefore, modify the order of the ld.CIT(A) and set aside the issue of deposit of ₹ 56,34,828/- to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent for fresh consideration. The first respondent is directed to afford an opportunity of personal hearing to the petitioner and thereafter, pass appropriate orders, as per the order of the Tribunal dated 14.03.2012, on merits and in accordance with law. The entire exercise shall be completed within a period of four weeks from the date of receipt of a copy of this order. 7. With the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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