Hon’ble Rajes Kumar, J.—By means of the present petition the petitioner is seeking the following relief :

“(I) a Writ, Order or Direction in the nature of Certiorari and to quash the order dated 31.12.2009 passed by the Additional Commissioner, Income Tax, Rang-2 Varanasi (Annexure-1 to this writ petition) and also the order dated 31.12.2009 passed by the Commissioner of Income tax, Varanasi (Annexure No. 2 to the writ petition) for special audit of the petitioner’s accounts for AY 2007-08 and to further direct the Ld. Addl. Commissioner Income Tax, Varanasi to complete the petitioner’s assessment for AY 2007-08 on the basis of the provisional balance sheet already submitted by the petitioner.”

2. The brief facts giving rise to the present writ petition are as follows :

The petitioner is a subsidiary company of U.P. Power Corporation Ltd. The company was known as UPPCL from 14/15.1.2000 till 11.8.2003 and with effect from 12.8.2003 UPPCL was converted as holding company of its subsidiary company, viz. M/s. Purvanchal Vidyut Vitran Nigam Ltd., Pachchimanchal Vidyut Vitran Nigam Ltd., Madhyanchal Vidyut Vitran Nigam Ltd. and Dakshinanchal Vidyut Vitran Nigam Ltd.

3. The petit