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TMI Blog2020 (11) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that effective opportunity of hearing was not given. However, the record reveals that before taking decision on 31.12.2019 a notice was issued on 30.12.2019 to the petitioner vide DIN Letter No. ITBA/COM/F/17/2019-20/1023245419(1) dated 27.12.2019 was given the opportunity of hearing. Facts nullify the contention of the petitioner that they had no effective opportunity of hearing. In the case at hand, the petitioner was afforded an opportunity of hearing before taking recourse to sub-section (2A) of Section 142 directing the petitioner to get the accounts audited by an accountant. Petition fails. - Writ Petition No. 2980/2020 - - - Dated:- 7-11-2020 - Acting Chief Justice Sanjay Yadav And Justice Vijay Kumar Shukla Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the reasons that the petitioner was not maintaining its books of account accurately and has not followed the accounting principles correctly and the nature of accounts being complex and bulky led the department to take recourse to compulsory audit. 4. Though the impugned action is questioned on the ground that effective opportunity of hearing was not given. However, the record reveals that before taking decision on 31.12.2019 a notice was issued on 30.12.2019 to the petitioner vide DIN Letter No. ITBA/COM/F/17/2019-20/1023245419(1) dated 27.12.2019 was given the opportunity of hearing. The communication states : Government of India Ministry of Finance Income Tax Department Office of the Income Tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate, it is seen that there is no significant change in the accounting standard for the year under consideration. It is found in the year under reference without paying tax, entire income has been diverted to the State Govt. account which is to be maintained by you separately for proper maintenance of income of your business. In fact no income is finally permanently given to the State Govt. There is no major change in the nature of the business and on these business activities you were hitherto filing correct return of income but this year all of a sudden entire income is reduced to Zero. So looking to the nature and complexity as observed from your replies given hitherto and on the examination of return of income, audit report, submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer, having regard to the nature and complexity of the accounts, volume of the accounts, doubts about the correctness of the accounts, multiplicity of transactions in the accounts or specialised nature of business activity of the assessee, and the interests of the revenue, is of the opinion that it is necessary so to do, he may, with the previous approval of the Chief Commissioner or Commissioner, direct the assessee to get the accounts audited by an accountant, as defined in the Explanation below sub-section (2) of section 288, nominated by the Chief Commissioner or Commissioner in this behalf and to furnish a report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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