Law: Income Tax Act, 1961

Section: 142,142(2A)

Income-tax----Assessment---Audit---Writ---Writ petition against order under S.142(2A)---Order staying assessment proceedings and observing that payment of auditor's fees would be considered at final hearing of writ petition---Order was valid---Indian Income Tax Act, 1961', S. 142--­Constitution of India, Art. 226: Held, that an interim order staying the assessment proceedings for the assessment year 1995-96 was passed by the Single Judge. In so far as the question relating to the payment of the fees to the auditor was concerned, the Single Judge did not pass any specific order at this stage and merely observed that the question relating to the payment of fees would be considered at the stage of final hearing of the writ application. The Single Judge had passed a well-reasoned order protecting the interests of the parties at this stage of the, litigation and the stay of the assessment proceedings itself was enough safeguard. The order was valid. THIS JUDGMENT DELIVERED BY: There will be an order in terms of prayer (a) of the application. The appellants have come up in appeal against an order passed on March 10, 1998, by a learned single Judge of this Court. With the consent of the parties the appeal and the application for stay are taken together for disposal. It appears that the appellants, being aggrieved by an order passed by respondent No. l in terms of section 142(2A) of the Income Tax Act, 1961, approached the learned single Judge by filing a writ application under Article 226 of the Constitution of India praying therein, inter alia, that the order be quashed on the ground that it was passed by respondent No. l in an improper exercise of jurisdiction by him. The learned single Judge upon consideration passed an interim order to the effect that even though the special auditor in terms of section 142(2A) of the Act may proceed and 1hat the auditor (accountant) may go ahead with the auditing in accordance with law, the assessing authority shall not make any assessment for the assessment year 1995-96 without the leave of Court, if it is based upon the report that the special auditor may submit. In other words, an interim order staying the assessment…

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