1998 (4) TMI 116

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....nsent of the parties this writ application is treated as a new application. The respondents shall file affidavit-in-opposition by May 14, 1998, reply by June 8, 1998. The matter will appear in the list on the top before the appropriate Bench on June 11, 1998. Since the vires of section 142(2A) of the Income-tax Act, 1961, have been challenged in this petition, a notice together with a copy of the ....

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....necessity for getting the accounts verified under the aforesaid section, nor it appears from the impugned order, any prior approval was obtained from the Chief Commissioner or Commissioner of Income-tax. An order dated March 18, 1998, has been passed by the Commissioner of Income-tax, whereby he has nominated G. P. Agarwal and Co., to act as an accountant within the meaning of sub-section (2A) of ....