2007 (4) TMI 546

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...., DR, for the Respondent. [Order]. - The appellant seeks interim stay of order of the Commissioner dated 8-2-07 made under Section 14A of the Central Excise Act, 1944, directing special audit of the accounts of the appellant's factory to the auditor M/s. K.G. Goyal & Co. It was directed that audit report may be submitted during the period of one month. 2. Under Section 14A, which provides....

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....sh Kumar and Others v. Deputy Commissioner of Income-Tax and Others reported in [2006] 287 ITR 91 (SC) held that if the assessee is put to notice, he could show that the nature of accounts was not such which would require appointment of special auditors and that what the Assessing Officer considered to be complex is in fact not so. It was also open to him to show that the same would not be in the ....