Appointment of Special auditor U/s. 142(2A) at fag-end of expiry of limitation is illegal

M/s. Unitech Limited Vs DCIT (ITAT Delhi)

First proposition, which was contested before the Tribunal for the assessment year 2009-10 was that order passed under section 142(2A) of the Act was cryptic and non-speaking order, because no specific instance of complexity with regard to the books of accounts were pointed out in the said order. It was also contended that objections raised by the assessee against appointment of such auditor were not considered or discussed in the order passed under section 142(2A) of the Act. The AO while exercising power under section 142(2A) was required

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