Supreme Court halts special audit under Income Tax Act due to tampered date in Receipt Register.

The Supreme Court of India stayed the direction for a special audit under Section 142 of the Income Tax Act, 1961, due to a tampered date in the Receipt Register. The court issued notice returnable in four weeks.

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The Supreme Court of India in 2018 (6) TMI 300 - SC Order, issued notice returnable in four weeks and ordered a stay of the direction in the impugned order regarding a proposal for conducting a special audit under Section 142 of the Income Tax Act, 1961 due to a tampered date in the Receipt Register.

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