2018 (8) TMI 1727

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....ep Chawla, Advocates. Respondents Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel for Revenue. Ms. Saakshi Agrawal, GP-UOI, Advocate for R-2. O R D E R In other writ petitions [W.P.(C) 1110/2012, 2353/2013, 2500/204, 3765/2015, 735/2017 & 3630/2016] an identical issue - with respect to the validity of special audit and the terms and reference, was co....

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.... succeeding year would commence. In order to ensure that there is no dispute or debate about limitation, it is directed that the interim orders staying special audit and assessment proceeding for the AY2009-2010 and subsequent years would continue till the special audit for the immediate preceding year is completed. This direction is acceptable to both the petitioner and the respondents. Interim ....

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....s consent order would not affect the advance pricing agreement proceedings, which are stated to be pending. Writ petitions are accordingly disposed of, with no order as to costs." Learned counsel for the Revenue submits that in the light of that order, the terms of reference may be appropriately amended. He relies upon the instructions conveyed to him vide letter dated 18.04.2018. Accordingly, w....

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....t in respect of the above three issues, comes across any other issue which he ought to bring to the notice of the Assessing Officer, he may do so. The special auditor shall adhere to these terms while carrying out the task of audit. It is further clarified that the terms of the order of 13.03.2018 shall apply. The simultaneous special audit for all years would create difficulties and inconvenienc....