2007 (4) TMI 758

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....RAL ORDER In this petition, the petitioner has challenged the order dated 18.12.2006 passed by the Dy. Commissioner of Income Tax (OSD) Range1, Ahmedabad under Section 142(2A) of the Income Tax Act, 1961 (for short `the Act'). The case of the petitioner is that a show cause notice for appointment of Special Auditor to audit the books of accounts of the assessee was issued on 12.12.2006 w....

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....of the petitioner is that neither reasonable opportunity was given to hear the assessee before the order was passed on 18.12.2006 nor the reply of the assessee has been considered. In the order dated 18.12.2006 passed by the Dy. Commissioner of Income Tax (OSD) Range1, Ahmedabad under Section 142(2A) of the Act, there was no reference of the reply filed by the assessee. Even it is not clear whe....