2014 (9) TMI 750

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....ondent : Mr Suresh Kumar ORDER P.C. At the request of the Counsel, Petition itself is taken up for disposal at the stage of admission. 2 This Petition challenges the order dated 28th March, 2013 of the Assessing Officer passed under Section 142 (2A) of the Income Tax Act, 1961 (the Act). By the impugned order dated 28th March, 2013, the Assessing Officer has appointed a Special Auditor....

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....assessee has been given a reasonable opportunity of being heard." Thus impugned order is in breach of the statutory provisions and, therefore, bad in law. 6 In view of the above, we set aside the impugned order dated 28th March, 2013 passed by the Assessing Officer under Section 142(2A) of the Act for the Assessment Year 201011. We direct the Assessing Officer to pass a fresh order on its sh....