2018 (10) TMI 1185

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....tioner by way of this writ petition assails the orders firstly with regard to the appointment of Special Auditor for the assessment year 2010-2011 by invoking provisions under Section 142 (2A) of the Income Tax Act, 1961 (hereinafter 'the Act of 1961'). Learned counsel submits that he has not been given fair opportunity of hearing before passing of the order under Section 142 (2A). 2. On carefu....

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....s, no objection against the appointment of special auditor has been made by the assessee-petitioner. Taking note of the reply filed by the petitioner, decision was taken by the Assistant Commissioner on 22.12.2017 appointing special auditor under Section 142 (2A). After having satisfied himself that considering the nature in complexity of accounts multiply all transactions in the accounts of the a....

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....e basis of which they have concluded to initiate proceedings under Section 148, however, the said reason cannot be said to be a sufficient in terms of definition of "reason to believe" and can only be a ground of reason to suspect. Learned counsel submits that for arriving to a firm conclusion, i.e. having reason to believe, apart from the report of the special auditor there was something further ....

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....der Section 148 for the year 2010-2011. 6. Objections were submitted by the petitioner before the concerned Assessing Authority who has noted that said objections as have been argued before this Court and has reached to the conclusion that the reasons which have been assigned for reopening the assessment, are based on factual aspects which can be objected to or rebutted at the time of assessmen....