1999 (3) TMI 22

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....1992-93, the assessee filed a return of income on November 2, 1992. Not satisfied with the account and considering the nature of business and the accounting operation, on February 3, 1995, a proposal was sent to the Commissioner of Income-tax, Cochin, requesting for a special audit under section 142(2A) of the Income-tax Act, 1961. The Commissioner of Income-tax approved the audit and issued an or....

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.... bill of the chartered accountant was disallowed and only balance was allowed. Of course, in a particular case where it is found that the bill is arbitrary, etc., this court may set aside or even direct the Commissioner for granting a hearing and then consider the matter. But, in this case, on going through the details of the bill produced by the second respondent-chartered accountant as exhibit R....