HEMANT JOSHI Vs. COMMISSIONER OF INCOME TAX MUZAFFARNAGAR

JUDGEMENT

(1.) We have heard Sri S.D. Singh, learned Counsel for the Petitioner and Sri Dhananjay Awasthi appearing for the department.

(2.) In these two connected writ petitions are filed by one Sri Hemant Joshi, and the other by nine individuals and two firms, the Petitioners have challenged orders dated 5.3.01 and 20.7.01 passed by the Commissioner of Income Tax Meerut for special audit under Section 142(2A) of the Income Tax Act, 1961(In short, the Act).

(3.) The orders have been challenged on the ground that these were passed without following the conditions requisite for passing the order under Section 142(2A) of the Act namely that there is No. finding that the accounts seized from the business premises of the Petitioners in the search carried out under Section 132 of the Act are so complex in nature, that it is not possible to compute income of the Petitioners and further No. opportunity of hearing was given by the Assessing Officer before making the order.