2003 (8) TMI 23

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..../February 21, 2003, passed by the Assistant Commissioner of Income-tax, Central Circle-9, New Delhi (respondent No. 2 herein), directing the petitioner to submit an audit report under section 142(2A) of the Income-tax Act, 1961 (for short "the Act"), for the block period April 1, 1990, to February 14, 2001 (assessment year 1991-92 to the assessment year 2001-2002), is under challenge in this writ ....

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....n a few days were left for submission of the report. No explanation is forthcoming for the delay. Secondly, it is brought to our notice that since no information has been furnished by the petitioner to the chartered accountant, and the time for submission of the report is about to be over, a report has already been sent by the chartered accountant to the assessee with a copy to the Assessing Offi....

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....oner that there was no application of mind on the part of the Assessing Officer as regards the nature and complexity of the accounts of the petitioner requiring a special audit and the audit was ordered just to save limitation for completing assessments for the said period. It is not within the province of judicial review to minutely analyse the materials on which the opinion of the Assessing Offi....