Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
High Court sets aside Income Tax Act order appointing Special Auditor, citing lack of opportunity for assessee. The High Court set aside the order passed under section 142(2A) of the Income Tax Act, 1961, for appointing a Special Auditor due to lack of giving a ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
High Court sets aside Income Tax Act order appointing Special Auditor, citing lack of opportunity for assessee.
The High Court set aside the order passed under section 142(2A) of the Income Tax Act, 1961, for appointing a Special Auditor due to lack of giving a reasonable opportunity to the assessee and not considering the filed reply. The Court granted liberty for a fresh order to be issued after considering the reply and providing a fair chance for the assessee to be heard.
Issues involved: Challenge to order u/s 142(2A) of the Income Tax Act, 1961 for appointment of Special Auditor without giving reasonable opportunity to the assessee and without considering the reply filed by the assessee.
The petitioner challenged the order dated 18.12.2006 passed by the Dy. Commissioner of Income Tax (OSD) Range1, Ahmedabad u/s 142(2A) of the Income Tax Act, 1961. The petitioner contended that a show cause notice was issued on 12.12.2006 with a short deadline to file a reply by 15.12.2006. The assessee requested for an extension, which was granted until 18.12.2006. The reply was filed on 18.12.2006, and on the same day, the order for appointment of a Special Auditor was passed without considering the reply or providing a reasonable opportunity to be heard.
The petitioner argued that the order passed on 18.12.2006 did not reference the reply filed by the assessee, raising doubts about whether the order was made before the reply was submitted. The petitioner contended that the assessee was not given a fair chance to present their case before the order was issued. These contentions were not disputed by the counsel for the Revenue.
In light of the undisputed facts, the High Court set aside the order dated 18.12.2006 passed by the Dy. Commissioner of Income Tax (OSD) Range1, Ahmedabad. The Court granted liberty to the Dy. Commissioner to issue a fresh and reasoned order after considering the reply filed by the assessee and providing a reasonable opportunity for the assessee to be heard. The petition was disposed of with the aforementioned directions.
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