https://www.taxtmi.com/caselaws?id=11101 The court dismissed the petition challenging the appointment of a special auditor under section 142(2A) of the Income-tax Act, 1961. The court emphasized judicial restraint and cited previous cases to support its decision, highlighting that it does not act as an appellate authority over the Assessing Officer's opinion in such matters. The allegations of misappropriation of funds and fictitious expenses leading to suspicions of funds diversion were considered, but the court upheld the appointment of the special auditor based on established jurisprudence and principles of administrative decision-making. en-us Thu, 15 Apr 2004 00:00:00 +0530 Fri, 31 Jul 2009 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11101 The court dismissed the petition challenging the appointment of a special auditor under section 142(2A) of the Income-tax Act, 1961. The court emphasized judicial restraint and cited previous cases to support its decision, highlighting that it does not act as an appellate authority over the Assessing Officer's opinion in such matters. The allegations of misappropriation of funds and fictitious expenses leading to suspicions of funds diversion were considered, but the court upheld the appointment of the special auditor based on established jurisprudence and principles of administrative decision-making. Case-Laws Income Tax Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11101