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of <h1>Supreme Court halts special audit under Income Tax Act due to tampered date in Receipt Register.</h1> <h3>NOKIA INDIA PRIVATE LIMITED Versus ADDITIONAL COMMISSIONER OF INCOME TAX & ANR.</h3> 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 ... Special audit under Section 142(2A) - service of notice - whether the assessment proceedings would have abated if the order under Section 142(2A) was passed on 30th March, 2013 and was received or served on or after 1st April, 2013? - as decided by HC a communication takes place when the order is dispatched or “sent out” and is made known or public and Service of the letter dated 30th March, 2013 with the ‘Terms of Reference’ would be effective communication - as contented from the photocopy of the Receipt Register that it was done on 31.03.2013 but the said date is afterward tempered with a change to 30.03.2013 which according to him is clear from the manner in which the date is written. Held that:- Issue notice, returnable in four weeks. In the meantime, there shall be stay of the direction in the impugned order. 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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