2004 (4) TMI 60

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....tioner has prayed for a writ of certiorari quashing the appointment of respondent No. 4 as special auditor by the Commissioner of Income-tax, Ghaziabad, under section 142(2A) of the Income-tax Act, 1961. We have gone through the averments in the writ petition. From a perusal of annexure IX to the writ petition it appears that there are allegations of huge misappropriation of the society's funds d....

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.... 142(2A) of the Income-tax Act keeping in view the suspicion that the funds of the society are being siphoned off by the member trustees. In our opinion, the view taken by the Additional Commissioner cannot be said to be arbitrary. This court does not sit as a court of appeal over the opinion of the Assessing Officer under section 142(2A) as held by the Division Bench of this court in Jhunjhunwal....