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Opinion of Assessing Officer regarding nature and complexity of assessee's accounts and requirement of special audit under section 142(2A), cannot be judicially reviewed Section 142(2A) of the Income-tax Act, 1961, read with article 226 of the Constitution of India - Assessment - Inquiry before assessment - Assessment years 1991-92 to 2001-02 - Whether it is not within province of judicial review to minutely analyse materials on which opinion of Assessing Officer is rested to find out whether same is sufficient for authority concerned to come to conclusion that accounts of an assessee need to be subjected to special audit - Held, yes - Assessing Officer passed an order on 21-2-2003 asking assessee to submit an audit report for block period 1-4-1990 to 14-2-2001 - Said order was served on assessee immediately thereafter - As per section 142(2C) audit report was to be submitted by third week of August, 2003 - Whether since writ petition was filed on 4-8-2003 when a few days were left for submission of audit report and no explanation was forthcoming for delay and further no information had been furnished to Chartered Accountant by assessee, writ petition was highly belated and it should be dismissed - Held, yes CASES REFERRED TO H.P. State Forest Corpn. Ltd. v. Jt. CIT [2001] 252 ITR 833/ 118 Taxman 127 (HP) [Para 6] and Bata India Ltd. v. CIT [2002] 257 ITR 622/ 125 Taxman 808 (Cal.) [Para 6]. Vibhu Bhakru and Ms. Ekta Kapil for the Petitioner. R.D. Jolly for the Respondent. JUDGMENT D.K. Jain, J. - An order dated February 14, 2002/February 21, 2003, passed by the Assistant Commissioner of Income-tax, Central Circle-9, New Delhi (Respondent No. 2 herein), directing the petitioner to submit an audit report under section 142(2A) of the Income-tax Act, 1961 (for short "the Act"), for the block period April 1, 1990 to February 14, 2001 (assessment year 1991-92 to the assessment year 2001-02), is under challenge in this writ petition. 2. Since, in our view, the writ petition is liable to be dismissed on preliminary objections/grounds alone, we deem it unnecessary to state the facts, which necessitated the passing of the impugned order. 3. Firstly, in view of the…

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