( 1 ) THE petitioner, a limited company, seeks a writ in the nature of certiorari for quashing the order dated February 17, 1984, annexure 3 to the writ petition, passed by the Inspecting Assistant commissioner of Income-tax (Assessment ). Upon a perusal of annexure 3 to the writ petition, it appears that the Inspecting Assistant Commissioner (Assessment) while issuing directions regarding audit for the assessment years 1979-80 to 1981-82 was of the view that special audit of the account books of the assessee was necessary. He accordingly directed the petitioner to get its account books audited by the special auditor, namely, M/s. S. Vaish and Company.

( 2 ) THE contention of the petitioner is that the Inspecting Assistant Commissioner (Assessment)acted in contravention of the legal provisions and instructions issued by the Department in directing the petitioner to get its account books audited by the special auditor. We have heard the rival submissions of the parties at some length. We are not without guidelines on the point as to, in which circumstances, the assessee can be called upon to get its account books audited by a special auditor. The matter has come up be