2010 (11) TMI 71

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1961 (the Act) ordering for the special audit of the assessee.   2. We have heard Sri SK Garg, the counsel for the assessee and Sri AN Mahajan, counsel for the respondent.   3. There is no dispute between the parties that the assessing officer passed the order without giving any opportunity to the petitioner. The Supreme Court in Rajesh Kumar vs. Deputy CIT (2006) 287 ITR 91 (SC) ....