MONGIA STEEL LTD THROUGH ITS AUTHORIZED SIGNATORY NAMELY ARVIND KUMAR YADAV V. UNION OF INDIA THROUGH PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL

WPC/2230/2024

AI Insights

Mongia Steel Limited, through its authorized signatory, Arvind Kumar Yadav, filed a series of writ petitions against the Union of India, challenging the orders for a special audit of its books of account for various assessment years. The petitions contested the orders issued under section 142(2-A) of the Income Tax Act, 1961, by the Assistant Commissioner of Income Tax, Central Circle, Dhanbad, and the subsequent approval by the Principal Commissioner of Income Tax (Central), Patna. The petitioner argued that the orders were passed in violation of the principles of natural justice and without considering the show cause reply filed by the petitioner. The court, referencing a similar case (W.P.(T) No.1720 of 2024), held that the satisfaction of the Assessing Officer for a special audit is not subject to judicial review and that the audit is merely a step towards the assessment of income tax, not a final decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747593 (HC-JHARKHAND)
• Appeal Type: Others
• Pronouncement Date: 07-05-2024
• Assessment Year: misc
• Other Referred Cases: W.P.(T) No.1720 of 2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: KUMAR VAIBHAV; ANURAG VIJAY; OM PRAKASH; SHIVAM SINGH
• Assessee Lawyers: SUMEET GADODIA; RANJEET KUSHWAHA; PRAKHAR HARIT; K HARI; SHRUTI SHEKHAR; NILLOHIT CHOUBEY
• Keywords: Income Tax; Natural Justice; Special Audit
• Section: 142(2)(a)

Judgement Text

" IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 1770 of 2024 Mongia Steel Limited, (a company registered under the Companies Act, 1956/2013), having its Unit at Burhidih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory namely, Arvind Kumar Yadav, aged about 39 years, son of Suresh Yadav, resident of Near Womens College, New Barganda, P.O. & P.S. Giridih, District Giridih, PIN-815301 (Jharkhand). … … Petitioners Versus 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. - G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O. - G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 3. Assistant Commissioner of Income Tax, Central Circle, Dhanbad, having its office at 'Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents With W.P.(T) No. 1845 of 2024 Mongia Steel Limited, (a company registered under the Companies Act, 1956/2013), having its Unit at Burhidih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory namely, Arvind Kumar Yadav, aged about 39 years, son of Suresh Yadav, resident of Near Womens College, New Barganda, P.O. & P.S. Giridih, District Giridih, PIN-815301 (Jharkhand). … … Petitioners Versus 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. - G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O. - G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 3. Assistant Commissioner of Income Tax, Central Circle, Dhanbad, having its office at 'Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents With W.P.(T) No. 2177 of 2024 Mongia Steel Limited, (a company registered under the Companies Act, 1956/2013), having its Unit at Burhidih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory namely, Arvind Kumar Yadav, aged about 39 years, son of Suresh Yadav, resident of Near Womens College, New Barganda, P.O. & P.S. Giridih, District Giridih, PIN-815301 (Jharkhand). … … Petitioners Versus 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. - G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2 W.P.(T) No. 1770 of 2024 & Batch cases 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O. - G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 3. Deputy Commissioner of Income Tax, Central Circle, Dhanbad, having its office at 'Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents With W.P.(T) No. 2178 of 2024 Mongia Steel Limited, (a company registered under the Companies Act, 1956/2013), having its Unit at Burhidih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory namely, Arvind Kumar Yadav, aged about 39 years, son of Suresh Yadav, resident of Near Womens College, New Barganda, P.O. & P.S. Giridih, District Giridih, PIN-815301 (Jharkhand). … … Petitioners Versus 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. - G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O. - G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 3. Assistant Commissioner of Income Tax, Central Circle, Dhanbad, having its office at 'Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents With W.P.(T) No. 2179 of 2024 Mongia Steel Limited, (a company registered under the Companies Act, 1956/2013), having its Unit at Burhidih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory namely, Arvind Kumar Yadav, aged about 39 years, son of Suresh Yadav, resident of Near Womens College, New Barganda, P.O. & P.S. Giridih, District Giridih, PIN-815301 (Jharkhand). … … Petitioners Versus 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. - G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O. - G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 3. Assistant Commissioner of Income Tax, Central Circle, Dhanbad, having its office at 'Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents With W.P.(T) No. 2180 of 2024 Mongia Steel Limited, (a company registered under the Companies Act, 3 W.P.(T) No. 1770 of 2024 & Batch cases 1956/2013), having its Unit at Burhidih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory namely, Arvind Kumar Yadav, aged about 39 years, son of Suresh Yadav, resident of Near Womens College, New Barganda, P.O. & P.S. Giridih, District Giridih, PIN-815301 (Jharkhand). … … Petitioners Versus 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. - G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O. - G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 3. Assistant Commissioner of Income Tax, Central Circle, Dhanbad, having its office at 'Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents With W.P.(T) No. 2189 of 2024 Mongia Steel Limited, (a company registered under the Companies Act, 1956/2013), having its Unit at Burhidih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory namely, Arvind Kumar Yadav, aged about 39 years, son of Suresh Yadav, resident of Near Womens College, New Barganda, P.O. & P.S. Giridih, District Giridih, PIN-815301 (Jharkhand). … … Petitioners Versus 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. - G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O. - G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 3. Assistant Commissioner of Income Tax, Central Circle, Dhanbad, having its office at 'Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents With W.P.(T) No. 2200 of 2024 Saluja Steel and Power Private Limited, (a company registered under the Companies Act, 1956/2013), having its Unit at Mahtodih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory, namely, Vijay Banerjee, aged about 32 years, son of Srimonto Banerjee resident of New House, Etwari Nagar, Near Law College, Telipara, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001 (Jharkhand). … … Petitioners Versus 4 W.P.(T) No. 1770 of 2024 & Batch cases 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. -G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O.- G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 3. Deputy Commissioner of Income Tax, Central Circle, Dhanbad, having its office at Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents With W.P.(T) No. 2210 of 2024 Saluja Steel and Power Private Limited, (a company registered under the Companies Act, 1956/2013), having its Unit at Mahtodih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory, namely, Vijay Banerjee, aged about 32 years, son of Srimonto Banerjee resident of New House, Etwari Nagar, Near Law College, Telipara, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001 (Jharkhand). … … Petitioners Versus 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. -G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O.- G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 3. Assistant Commissioner of Income Tax, Central Circle, Dhanbad, having its office at Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents With W.P.(T) No. 2211 of 2024 Saluja Steel and Power Private Limited, (a company registered under the Companies Act, 1956/2013), having its Unit at Mahtodih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory, namely, Vijay Banerjee, aged about 32 years, son of Srimonto Banerjee resident of New House, Etwari Nagar, Near Law College, Telipara, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001 (Jharkhand). … … Petitioners Versus 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. -G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O.- G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 5 W.P.(T) No. 1770 of 2024 & Batch cases 3. Assistant Commissioner of Income Tax, Central Circle, Dhanbad, having its office at Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents With W.P.(T) No. 2213 of 2024 Saluja Steel and Power Private Limited, (a company registered under the Companies Act, 1956/2013), having its Unit at Mahtodih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory, namely, Vijay Banerjee, aged about 32 years, son of Srimonto Banerjee resident of New House, Etwari Nagar, Near Law College, Telipara, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001 (Jharkhand). … … Petitioners Versus 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. -G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O.- G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 3. Assistant Commissioner of Income Tax, Central Circle, Dhanbad, having its office at Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents With W.P.(T) No. 2230 of 2024 Mongia Steel Limited, (a company registered under the Companies Act, 1956/2013), having its Unit at Burhidih, Tundi Road, P.O. and P.S. Tundi, District Giridih, PIN 815301 (Jharkhand), through its Authorized Signatory namely, Arvind Kumar Yadav, aged about 39 years, son of Suresh Yadav, resident of Near Womens College, New Barganda, P.O. & P.S. Giridih, District Giridih, PIN-815301 (Jharkhand). … … Petitioners Versus 1. Union of India, through Principal Commissioner of Income Tax (Central), having its Office at 3rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O. - G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar). 2. Additional Commissioner of Income Tax (Central), Range-II, Ranchi, having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, Ranchi, P.O. - G.P.O., P.S. Chutia, District Ranchi, PIN 834001. 3. Assistant Commissioner of Income Tax, Central Circle, Dhanbad, having its office at 'Aaykar Bhawan', Luby Circular Road, Dhanbad, P.O. and P.S. Dhanbad, District Dhanbad, PIN 826001. … … Respondents ----- CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE NAVNEET KUMAR -------- 6 W.P.(T) No. 1770 of 2024 & Batch cases For the Petitioner(s) : Mr. Sumeet Gadodia, Advocate Mr. Ranjeet Kushwaha, Advocate Mr. Prakhar Harit, Advocate Mr. K. Hari, Advocate Ms. Shruti Shekhar, Advocate Mr. Nillohit Choubey, advocate For the Resp.-Income Tax Dept. : Mr. Kumar Vaibhav, Sr. Counsel Mr. Anurag Vijay, Jr. Counsel Mr. Om Prakash, Advocate Mr. Shivam Singh, Advocate -------- Dated 7th May 2024 Per Shree Chandrashekhar, A.C.J. In the batch of these writ petitions, the petitioner seeks to challenge the order passed under section 142 (2-A) of the Income Tax Act, 1961 for a special audit of its Books of Account for the Assessment Years 2013-14, 2014-15, 2015-16, 2017-18, 2019-20, 2020-21, 2021-22 and 2023- 24 by a nominated Accountant. In relation thereto, the orders passed by the Principal Commissioner of Income Tax (Central) at Patna granting his approval for special audit are also put to challenge. 2. The order dated 23rd March 2024 passed by the respondent no.3 Assistant Commissioner of Income Tax, Central Circle, Dhanbad, which the petitioner seeks to challenge in these batch of writ petitions vide Din/letter nos. are as under: i) ITBA/AST/F/17/2023-24/1063246631(1) in W.P.(T) No. 1770 of 2024 ii) ITBA/AST/F/17/2023-24/1063243847(1) in W.P.(T) No. 1845 of 2024 iii) ITBA/AST/F/17/2023-24/1063242709(1) in W.P.(T) No. 2177 of 2024 iv) ITBA/AST/F/17/2023-24/1063244635(1) in W.P.(T) No. 2178 of 2024 v) ITBA/AST/F/17/2023-24/1063245030(1) in W.P.(T) No. 2179 of 2024 vi) ITBA/AST/F/17/2023-24/1063242924(1) in W.P.(T) No. 2180 7 W.P.(T) No. 1770 of 2024 & Batch cases of 2024 vii) ITBA/AST/F/17/2023-24/1063244562(1) in W.P.(T) No. 2189 of 2024 viii) ITBA/AST/F/17/2023-24/1063248949(1) in W.P.(T) No. 2200 of 2024 ix) ITBA/AST/F/17/2023-24/1063247914(1) in W.P.(T) No. 2210 of 2024 x) ITBA/AST/F/17/2023-24/1063248430(1) in W.P.(T) No. 2211 of 2024 xi) ITBA/AST/F/17/2023-24/1063248754(1) in W.P.(T) No. 2213 of 2024 xii) ITBA/AST/F/17/2023-24/1063244067(1) in W.P.(T) No. 2230 of 2024 3. This is admitted at the Bar that these writ petitions shall be covered by the order dated 24th April 2024 passed in W.P. (T) No.1720 of 2024 and batch case. This is also an admitted position that in these writ petitions the orders passed by the statutory Authorities are challenged only on the ground of violation of natural justice. For the sake of brevity, the prayer clause in W.P (T) No. 1770 of 2024 is reproduced herein below: (1) For issuance of an appropriate writ/order/direction, including Writ of Certiorari, for quashing/setting aside the order dated 23.03.2024, contained in DIN & Letter No. ITBA/AST/F/17/2023-24/1063246631(1) (Annexure -5) for Assessment Year 2015-16, wherein Respondent No.3- Assistant Commissioner of Income Tax, Central Circle, Dhanbad has issued direction under Section142(2A) of the Income Tax Act, 1961 directing the Petitioner to get it books of accounts audited by a nominated Accountant, especially because said order has been passed in utter violation of the principles of natural justice and without even considering the show cause reply filed by the Petitioner. (ii) For issuance of further appropriate writ/order/direction to call for and set aside the approval accorded by Respondent No.1-Prinicpal Commissioner of Income Tax (Central), Patna vide its Letter bearing No. F. No. PCIT/Central/Pat/T-163/2023-24/5868-69 dated 20.03.2024, wherein approval has been accorded for audit of the accounts of the Petitioner in terms of Section 142(2A) of the Income Tax Act, 1961 by an Accountant namely, M/s. Khetan Rajesh Kumar & Co. Patna. (iii) For issuance of any other appropriate writ(s)/order(s)/ direction(s) as Your Lordships may deem fit and proper in the facts and circumstances of the case. 4. On a plain reading of the provisions under sub-section (2-A), it becomes clear that the Assessing Officer can exercise the powers thereunder at any stage of the proceedings before him. Sub-section (2-A) provides that 8 W.P.(T) No. 1770 of 2024 & Batch cases if the Assessing Officer thinks that it is necessary to cause a special audit he may with the previous approval of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner direct the assessee to get the accounts audited by a nominated Accountant. The opinion so formed by the Assessing Officer shall be based on (i) the nature and complexity of accounts, (ii) the volume of the accounts, (iii) doubts about the correctness of the accounts, (iv) multiplicity of transactions in the accounts or (v) specialized nature of business activity of the assessee. While forming an opinion for the special audit by a nominated Accountant, the Assessing Officer is also required to have regard to the interests of the Revenue. Quite apparently, this cannot be a requirement in law that the Assessing Officer must refer to each of the aforementioned factors separately and narrate the supporting facts thereof while exercising the power under sub-section (2-A). 5. In W.P.(T) No. 1720 of 2024 and batch matters, we have already held that the satisfaction indicated under sub-section (2-A) for forming an opinion by the Assessing Officer shall not be open to judicial scrutiny and wherever it is shown to the Court that there are materials for arriving at satisfaction for the special audit of the accounts of an assessee by an Accountant as defined in explanation to sub-section (2) of section 288, the writ Court shall be denuded of its power of judicial review under Article 226 of the Constitution of India. This would evince no doubt that at this stage, the statutory Authority is required to form a prima facie opinion and not to render a conclusive finding. 6. We have also observed in W.P.(T) No. 1720 of 2024 and batch cases wherein a similar situation had arisen that even though five days’ time to respond to the notice under section 142(2-A) was not sufficient, this Court shall not interfere in the matter. 7. There is no law of universal application that every order passed in breach of natural justice must be interfered by the Court. The requirement in law that every order that ensues civil consequence must be passed 9 W.P.(T) No. 1770 of 2024 & Batch cases following the rules of natural justice shall vary from case to case and no strait-jacket formula can be prescribed. We are not in agreement with the learned counsel for the petitioner-Company that serious prejudice has been caused to the petitioner-Company on account of violation of the rules of natural justice. A notice under section 142(2-A) of the Income Tax Act is only a step towards the assessment of income tax and the nominated Auditor’s report is not the final decision. Moreover, the objections so laid by the petitioner-Company prima facie do not reflect any merit. In a proceeding under Article 226 of the Constitution, the writ Court shall not exercise its discretionary jurisdiction where the records reveal that the petitioner- Company has, in fact, no defence to object to a special audit under sub- section (2-A) to section 142. 8. For the foregoing reasons, we are not inclined to interfere with the orders dated 23rd March 2024 contained in DIN & Letter Nos. in respective writ petitions which are as under: i) ITBA/AST/F/17/2023-24/1063246631(1) in W.P.(T) No. 1770 of 2024. ii) ITBA/AST/F/17/2023-24/1063243847(1) in W.P.(T) No. 1845 of 2024. iii) ITBA/AST/F/17/2023-24/1063242709(1) in W.P.(T) No. 2177 of 2024. iv) ITBA/AST/F/17/2023-24/1063244635(1) in W.P.(T) No. 2178 of 2024. v) ITBA/AST/F/17/2023-24/1063245030(1) in W.P.(T) No. 2179 of 2024. vi) ITBA/AST/F/17/2023-24/1063242924(1) in W.P.(T) No. 2180 of 2024. vii) ITBA/AST/F/17/2023-24/1063244562(1) in W.P.(T) No. 2189 of 2024. viii) ITBA/AST/F/17/2023-24/1063248949(1) in W.P.(T) No. 2200 of 2024. ix) ITBA/AST/F/17/2023-24/1063247914(1) in W.P.(T) No. 2210 of 2024. x) ITBA/AST/F/17/2023-24/1063248430(1) in W.P.(T) No. 2211 of 2024. xi) ITBA/AST/F/17/2023-24/1063248754(1) in W.P.(T) No. 2213 of 10 W.P.(T) No. 1770 of 2024 & Batch cases 2024. xii) ITBA/AST/F/17/2023-24/1063244067(1) in W.P.(T) No. 2230 of 2024. 9. We however indicate that we have referred to some facts and made observations thereon for examining the plea of natural justice and such observations shall not be treated as an expression of opinion on the merits of the case; observations are only for the present case. To protect the interest of the petitioner-Company, we issue the following directions: (i) The time indicated in the order dated 23rd March 2024 for submission of report by the nominated Auditor is extended by a further three months; (ii) The nominated Auditor shall confine the inquiry to the matters indicated in para no.5 of the order dated 23rd March 2024; and (iii) He shall not refer to any internal document/appraisal report prepared by the Income Tax Department concerning the petitioner- Company. 10. These writ petitions are disposed of. Pending I.A.s, are also disposed of. (Shree Chandrashekhar, A.C.J.) (Navneet Kumar, J.) A.Mohanty "