https://www.taxtmi.com/caselaws?id=12303 Appointment of an auditor under section 142(2A) is valid where block assessment proceedings under section 158BC are pending, because such proceedings are assessment proceedings and satisfy the statutory precondition. The authority's satisfaction that the accounts are complex and that audit is necessary in the interests of the Revenue is generally not open to reappraisal in writ jurisdiction when based on relevant material. The auditor appointment was therefore upheld and no writ interference was warranted. en-us Thu, 12 Sep 2002 00:00:00 +0530 Sun, 21 Feb 2010 06:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12303 Appointment of an auditor under section 142(2A) is valid where block assessment proceedings under section 158BC are pending, because such proceedings are assessment proceedings and satisfy the statutory precondition. The authority's satisfaction that the accounts are complex and that audit is necessary in the interests of the Revenue is generally not open to reappraisal in writ jurisdiction when based on relevant material. The auditor appointment was therefore upheld and no writ interference was warranted. Case-Laws Income Tax Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12303