( 1 ) 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 petitioners accounts for AY 2007-08 and to further direct the Ld. Addl. Commissioner Income Tax, Varanasi to complete the petitioners 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