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Judgment
Heard learned Counsel for the parties. Both these writ petitions are decided by this common order since the facts and issues involved are the same.
The Petitioner is aggrieved against the Auditor''s Report submitted on 28th June, 2011 before the Assessing Authority and the contention of the learned Counsel for the Petitioner is that the Assessing Authority appointed the Auditor u/s 142(2A) of the Income Tax Act, 1961 vide order dated 27.12.2010 and he was allowed to complete the audit within a period of two months. However, he did not complete the audit within two months, then he sought the extension of time from the Commissioner of Income Tax (Central) who vide order dated 29.04.2011, extended the time to complete the audit but it was also extended only upto 31.05.2011 whereas the Auditor submitted the audit report on 28.06.2011.
According to the learned Counsel for the Petitioner the Commissioner of Income Tax had No. jurisdiction to extend the time. However, it may be relevant to mention here that hearing in the case was going on and according to the learned Counsel for the Petitioner, the next date before the Assessing Authority is 22nd of August, 2011.
In view of the above facts, it is clear that the Auditor was appointed on 27.12.2010 and the authority of the Assessing Officer to appoint Auditor was not challenged, then the Auditor continued on the post of Auditor and the Commissioner of Income Tax extended the time on 29.04.2011 and audit report was submitted on 28.06.2011 and when the Assessing Authority is about to decide the matter then these writ petitions have been filed.
Therefore, in the facts and circumstances of the case, it appears that the Petitioner without raising objection before the Assessing Authority, as has been raised before this Court and if raised, then without waiting for the decision of the Assessing Authority, approached this Court just to delay the proceeding of the Assessing Authority and therefore, we are not inclined to entertain these writ petitions, which are accordingly dismissed.