Dass Gupta and Associates vs Commissioner of Income Tax

The petitioner herein was appointed by the Income Tax Department to conduct special audit u/s 142(2A) of the income tax Act, 1961 for the assessment year 2005-06 in respect of M/s. Sahara Airlines Ltd now known as M/s. Jetlite (India) Ltd. The petitioner submitted its bill dated 11-6-2008 for doing the aforesaid job. The petitioner has given the details and sent various reminders regarding non-payment of outstanding fees. We point out that there are certain queries raised by the respondent in the said bill, which the responded to by the petitioner. The only prayer in this writ petition is that the authority should process and finalize the said bill and it is stated that whatever fees are determined by the Competent Authority, as per Rule 14B of the Income Tax Rules would be acceptable to the petitioner. In these circumstances, we disposed of the writ petition with direction to the respondent to finalize the bills of petitioner and determine the amount payable to him in terms of Rule 14B of the Income Tax Rules and pay the same to the petitioner within two months from today.