Narayan Shukla, J. - (1.) HEARD Mr. Abhinav Mehrotra, learned counsel for the petitioner as well as Mr. Siddharth Dhaon, learned counsel for the respondent Nos. 1 and 2.
(2.) THE petitioner has assailed the order dated 11.03.2015 passed by the Income Tax Officer, Hardoi whereby the petitioner has been directed to get his accounts pertaining to assessment year 2012 -13 audited under Section 142(2A) of the Income Tax Act, 1961. Learned counsel for the petitioner has submitted that the direction for special audit has been made without examining the books of accounts of the assessee, which is in violation of principles of natural justice. It has been stated that the order impugned is illegal and beyond jurisdiction as it has been issued beyond period of limitation which has expired on 31.03.2015. It has been submitted that the direction of special audit of the accounts cannot be issued unless the books of accounts of the petitioner have been inspected. In this case, the concerned authority had never required the assessee to produce his books of accounts before granting approval for the assessment.
(3.) IT has also been submitted that the Assessing Officer has formed opinion for the assessment of petitioner's accounts without observing the factors enumerated under Section 142(2A).;