https://www.taxtmi.com/caselaws?id=274743 The court ordered a special audit under Section 142(2A) of the Income Tax Act for assessment years 2008-2009 to 2013-2014. The modified terms of reference for the audit were accepted by both parties, with a sequential approach starting from 2008-2009 to prevent disputes over limitation periods. The court emphasized avoiding duplication of efforts and unnecessary examinations, allowing for clarification based on previous orders. Unresolved issues can be brought to the court through an application, and the pending advance pricing agreement proceedings remain unaffected. The writ petitions were disposed of without costs, concluding the legal proceedings. en-us Tue, 13 Mar 2018 00:00:00 +0530 Fri, 31 Aug 2018 06:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274743 The court ordered a special audit under Section 142(2A) of the Income Tax Act for assessment years 2008-2009 to 2013-2014. The modified terms of reference for the audit were accepted by both parties, with a sequential approach starting from 2008-2009 to prevent disputes over limitation periods. The court emphasized avoiding duplication of efforts and unnecessary examinations, allowing for clarification based on previous orders. Unresolved issues can be brought to the court through an application, and the pending advance pricing agreement proceedings remain unaffected. The writ petitions were disposed of without costs, concluding the legal proceedings. Case-Laws Income Tax Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274743