1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1329 OF 2008 1.International Metro Civil Contractors & ors. ...Petitioners. vs. 1.Union of India & ors. ...Respondents. --- Mr.Pradip Sancheti with Ms.Boksi Sharma i/b. Paras Kuhad & Assicates, for Petitioners. Mr.K.R.Chaudhary, for Respondents. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 16TH July, 2008. P.C.:- 1. By this petition, the petitioners challenge 2 the order dated 14.12.2007 passed by the Commissioner of Income Tax under the provisions of Section 142(2A) of the Income Tax Act in relation to the assessment for the year 2005-06. The learned Counsel appearing for Commissioner states that to this date the audit report which was commissioned by the order impugned in the petition has not been received. Perusal of the provisions of Section 142 of the Act specially proviso appearing below sub section 2C of the Act shows that the maximum period within which the report of the special Audit can be submitted is 180 days from the date of the order. That period has expired. No report, admittedly, has been received. In our opinion, no purpose will be served by considering the validity or otherwise of the order impugned in the petition. The petition, therefore, is disposed of. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) ---