1. Heard learned counsel for the parties.

2. The petitioner has filed the present writ application challenging the order dated June 28, 2002 (annexure 1 to the writ application), by which appointment of an auditor to audit its books of account for the block assessment period from April 1, 1990 to June 6, 2000, has been made.

3. The petitioner has challenged the appointment of the auditor on the ground of non-fulfilment of the requirements as contained u/s. 142(2A) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). Elaborating the submission, learned counsel for the petitioner submitted that the regular assessment proceeding has already been concluded by the assessing authority and some undisclosed income has also been included and the matter is pending before the appellate authority and in that view of the matter the appointment of the auditor is not permissible in law. He further submitted that even assuming that it is permissible u/s. 158BC of the Act, the requirements of the said section have not been fulfilled in this case.

4. Learned counsel appearing for the Department, on the other hand, contended that in law regular assessment proceedings and block