2021 (12) TMI 314

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.... for the purposes of initiation of special audit for the Assessment Year 2018-2019. The petitioner filed its detailed objections on 13.04.2021 through e-portal. However, the respondent No.3, without even considering the objections, straightaway made referral for special audit/approval of respondent No.4. Thereafter on 29.04.2021 an ex-parte order was passed approving such special audit under Section 142(2A) of the Act. The petitioner being prejudiced by such an order, has filed the instant petition. 2. Learned counsel for the petitioner contends that the provisions of Section 142(2A) of the Act provides a reasonable opportunity of being heard be given to the petitioner before an order is to be passed. It is contended that whenever an ord....

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....ice issued may only contain briefly the issues which the Assessing Officer thinks to be necessary. The reasons assigned therefor need not be detailed ones. But, that would not mean that the principles of justice are not required to be complied with. Only because certain consequences would ensue if the principles of natural justice are required to be complied with, the same by itself would not mean that the court would not insist on complying with the fundamental principles of law. If the principles of natural justice are to be excluded, the Parliament could have said so expressly. The hearing given is only in terms of section 142(3) which is limited only to the findings of the special auditor. The order of assessment would be based upon the....

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....tioner was intimated that the proposal for special audit under Section 142(2A) of the Act was approved by the concerned PCIT(AU). Subsequently, Shri A.K. Sharma, Chartered Accountant was assigned to conduct special audit under Section 142(2A) of the Act. Therefore, it is contended that since adequate opportunity of hearing was given to the petitioner and he having availed the same, the necessary order has been passed. Therefore, it cannot be said that no opportunity was given. 7. We do not find any reason to interfere in this petition. In terms of the proviso to Section 142(2A) of the Act, opportunity of hearing was afforded to the petitioner. There is no grievance with regard to the same. However, what is being contended, is that when a....