CONSTITUTION OF INDIA, 1950

Article 226

Writ - Maintainability - Assessee was afforded an opportunity of hearing by AO before taking recourse to section 142(2A) -

Assessee being public sector undertaking, aggrieved by a decision to get its books of account audited under the provisions for compulsory audit under section 142(2A) filed this writ petition seeking its quashment on the ground that it was not given an effective opportunity of hearing. Held: The record reveals that before taking decision, a notice was issued to the assessee and assessee was given the opportunity of hearing. Thus, facts nullify the contention of assessee that they had no effective opportunity of hearing and accordingly petition seeking quashment of same failed.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. :

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