9911796707
TMI Blog1998 (4) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... 1998, by a learned single judge of this court. With the consent of the parties the appeal and the application for stay are taken together for disposal. It appears that the appellants, being aggrieved by an order passed by respondent No. 1 in terms of section 142(2A) of the Income-tax Act, 1961, approached the learned single judge by filing a writ application under article 226 of the Constituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the fees to the auditor, however, was concerned, the learned single judge did not pass any specific order at this stage and merely observed that the question relating to the payment of fees would be considered at the stage of final hearing of the writ application. It is against this part of the order of the learned single judge and the fact that the learned single judge declined to stay the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 had sought the prior approval of the Commissioner of Income-tax for appointment of a special auditor in terms of section 142(2A) of the Act. He also submitted that in fact the special auditor has already started the work of auditing. According to Mr. Shome, the appellants had agreed to the amount of Rs. 30 lakhs and other incidental charges being paid to the special auditor and based on the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge himself has observed that this question shall be taken up for consideration at the stage of the final hearing of the writ application. We ourselves do wish to observe that this question shall always remain open in so far as the ultimate liability of the appellants to pay the auditor's fees is concerned, specially if the court ultimately decides to quash or set aside the order appointing the spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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