9911796707
TMI Blog2015 (4) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... disclose application of mind to the explanation furnished. Reasons must be disclosed as to why it is appropriate in the facts of the case to direct special audit in exercise of power under Section 142 (2A) of the Income Tax Act. The conclusion drawn by us hereinabove is supported by a Division Bench judgment of the High Court in the case of A.T.S. Infrastructures Ltd. [ 2013 (6) TMI 276 - ALLAH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is permitted to add the prayer for quashing of the order of the Commissioner dated 29.11.2008 during the course of the day. Heard Sri Dhruv Agarwal learned senior advocate assisted by Sri Nikhil Agrawal, Advocate for the petitioner and Sri Shambhu Chopra, learned counsel for the respondents. This writ petition has been filed by the Ghaziabad Development Authority through its F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 142(2A) of the Income Tax Act vis a vis a person with civil consequences and must necessarily be proceeded by a show cause notice. This logically leads to the conclusion that if cause is shown then there must be some reasons in the order directing special audit which may disclose application of mind to the explanation furnished. Reasons must be disclosed as to why it is appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ashed. Learned counsel for the deponent submits that in the case of A.T.S. Infrastructures Ltd. (supra) in paragraph No. 34 the Court has taken care of the period of limitation and the similar direction may be issued by this Court also. We accordingly while setting aside the order dated 30.12.2008 and 29.11.2009 grant liberty to the Assessing Authority to pass afresh order in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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