https://www.taxtmi.com/caselaws?id=375913 The court reiterated the importance of following modified terms of reference under Section 142(2A) for special audits and clarified the commencement sequence for audits from 1.4.2018 onwards. Emphasizing the need to avoid simultaneous audits for all years to prevent difficulties, the court granted parties the liberty to approach the court for unresolved issues. The Assessing Officer and Special Auditor were directed to consider overlapping issues and the petitioner/assessee was allowed to consult them based on previous orders. The Special Auditor was instructed to strictly adhere to the terms of reference outlined in the order dated 31.12.2018, and the petition was disposed of accordingly. en-us Fri, 15 Feb 2019 00:00:00 +0530 Thu, 28 Feb 2019 06:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375913 The court reiterated the importance of following modified terms of reference under Section 142(2A) for special audits and clarified the commencement sequence for audits from 1.4.2018 onwards. Emphasizing the need to avoid simultaneous audits for all years to prevent difficulties, the court granted parties the liberty to approach the court for unresolved issues. The Assessing Officer and Special Auditor were directed to consider overlapping issues and the petitioner/assessee was allowed to consult them based on previous orders. The Special Auditor was instructed to strictly adhere to the terms of reference outlined in the order dated 31.12.2018, and the petition was disposed of accordingly. Case-Laws Income Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375913