SAHARA INDIA FIRM LUCKNOW Vs. COMMISSIONER OF INCOME TAX CENTRAL

JUDGEMENT

(1.) Leave granted.

(2.) These matters have been placed before the three-Judge Bench in view of a common order dated 14th December, 2006, passed by a two-Judge Bench of this Court. The Order reads as follows:

(3.) Although no specific question has been formulated for determination by the larger Bench but from the afore- extracted order it is discernible that the Bench had doubted the correctness of the decision of this Court in Rajesh Kumar & Ors. Vs. Deputy Commissioner of Income-Tax & Ors. , to the extent that it tends to lay down as an absolute proposition of law that in every case where the Assessing Officer issues a direction under Section 142 (2A) of the Income Tax Act, 1961 (for short the Act), the assessee has to be heard before such an order is passed. In other words, the Bench of two learned Judges have felt that it may not be necessary to afford an opportunity of hearing to an assessee before ordering special audit in terms of Section 142 (2A) of the Act. This is the short controversy before us.