Sec. 142(2A) not meant for delegation of AO’s powers & functions to special auditor

HIGH COURT OF DELHI Delhi Development Authority v/s. Union of India W.P.(C) Nos. 19746 of 2005, 1386 of 2007, 605 of 2008, 846 of 2009, 553 of 2010, 356 of 2011 and 426 of 2012 September 10, 2012 ORDER Sanjiv Khanna, J.  Delhi Development Authority, a statutory body/authority was created by the Delhi Development Act, 1957, to promote and secure development of Delhi, has filed these writ petitions against the Income Tax Authorities namely Assessing Officer and the Director of Income Tax (Exemptions)/Commissioner of Income Tax (Exemptions) who have given directions or approval ...