- (1.) HEARD Shri Dhruv Agrawal, Senior Advocate assisted by Shri Nikhil Agrawal, Advocate on behalf of the assessee and Shri Dhananjaya Awasthi, Advocate on behalf of the department.
(2.) PETITIONER before this Court namely Ghaziabad Development Authority has filed this writ petition through its Financial Controller against the order dated 18.12.2006 passed by the Additional Commissioner directing special audit under Section 142(2 -A) of the Income Tax Act and appointing Bansal Gupta & Associates, Chartered Accountants (respondent No. 4) as the Special Auditor. Petitioner has also prayed for a writ of mandamus commanding the respondent officers not to proceed any further with reference to the appointment of respondent No. 4 as Special Auditor under Section 142(2 -A) of the Income Tax Act. From the records of the present writ petition we find that for the Assessment Year 2004 -05, return was filed by the assessee on 30.10.2004 declaring NIL income. The matter was taken up for scrutiny under Section 143(2) of the Income Tax Act under notice dated 19.09.2005 fixing 28.09.2005 as the date.
(3.) IN response to the notice Shri Vinod Kumar Mittal appeared before the Assistant Commissioner and sought adjournment. The case was adjourned to 10.03.2005 for examination of the account books and the relevant books. On the said date nobody attended the proceedings on behalf of the assessee.;