- (1.) Heard Shri Anurag Khanna, learned counsel for the petitioner and Shri Dhananjay Awasthi, learned Standing Counsel appearing on behalf of the respondents. By means of the present writ petition, the petitioner is challenging the order passed by the Assistant Commissioner of Income-tax (Central Circle), Meerut dated 18-12-2009 passed under section 142(2A) of the Income-tax Act by which he has directed the petitioner to get its accounts audited for the financial years 2001-02 to 2007-08 relevant to the assessment years 2002-03 to 2008-09 by M/s Tandon Seth & Co., Kanpur, who have been nominated by the Commissioner of Income-tax (Central), Kanpur in this behalf.
(2.) Learned counsel for the petitioner submitted that no reason whatsoever has been given in the impugned order. He submitted that for the aforesaid direction, it is imperative and obligatory on the part of the officer concerned to consider the reply and to assign reasons. In support of the contention, he relied upon the decision of the Apex Court in the case of Sahara India (Firm) v. CIT, 2008 14 SCC 151.
(3.) Shri A.N. Mahajan, learned Standing Counsel is not able to support the order passed by the Assistant Commissioner of Income-tax (Central Circle), Meerut.;