KARA CARPETS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this writ petition the petitioner has prayed for the following relief:

(2.) ON 16th Dec., 2011 the AO issued a show -cause notice under s. 142(2A) of the Act fixing 21st Dec., 2011 for reply, forming an opinion that the accounts maintained by the petitioner is complex and special audit is required in the interest of Revenue. This notice was received by the petitioner on 20th Dec., 2011. On the date fixed i.e. 21st Dec, 2011 the petitioner appeared before the AO along with his chartered accountant. The AO asked the petitioner to submit its reply in writing by the next day. On 22nd Dec., 2011, the petitioner submitted a detailed reply through its chartered accountant with its explanation on each of the grounds mentioned in the show -cause notice, and submitted that in case any further information or explanation is required, the petitioner is willing to submit the same. No further enquiries or explanation were sought by the Addl. CIT, Range -1, Varanasi -respondent No. 2, who without passing or serving any order upon the petitioner proceeded to request for approval of CIT under s. 142(2A).

(3.) WE have heard Sri Nikhil Agarwal, learned counsel for the petitioner and Sri Dhananjay Awasthi for the respondents and carefully considered their submissions.