(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mrs.Mauna Bhatt, learned counsel for the appellant and Mr.S. N. Divatia for the respondent.
2. Admit.
3. We formulate the following substantial questions of law arise in this tax appeal.
"[A] Whether the Appellate Tribunal is right in law and on facts in holding that no adverse view shall be drawn against the assessee though the assessee did not get the accounts audited under Section 142(2A) of the Act?
[B] Whether the appellate Tribunal's observations that the assessee ought to have been given opportunity before passing order of special audit, is maintainable in law and on facts?"
4. Paper-book be ready within three months.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Amit Top