2018 (11) TMI 268

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....imathy, Special Government Pleader ORDER This writ petition is directed against the impugned order of the first respondent in AHEPM1251G/Circle - II/2012-13, dated 21.03.2013, in and by which, the first respondent appointed the third respondent as 'Special Auditor' under Section 142(2A) of the Income Tax Act, 1961 (in short 'Act'). 2. The petitioner herein is an assessee on the ....

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....ng Officer was directed to verify the issue of deposit of Rs. 56,34,828/- with relevant materials and thereafter, to adjudicate the issue afresh as per law. He would further submit that there is no complex issue involved in this matter. But, the Assessing Officer, only to drag on the proceedings, has passed the impugned order, appointing Special Auditor. Hence, he prays for allowing the present w....

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.... view of the foregoing discussions and also taking note of the submission made by the learned Special Government Pleader, the order impugned dated 21.03.2013 is set aside and the matter is remitted back to the file of the first respondent for fresh consideration. The first respondent is directed to afford an opportunity of personal hearing to the petitioner and thereafter, pass appropriate orders,....