2019 (2) TMI 1540

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with Mr. Satyen Sethi, Mr. Arta Trana Panda, Ms. Gargi Sethee, Advocates Respondents Through: Mr. Deepak Anand, Advocate for Mr. Zoheb Hossain, Senior Standing Counsel for Revenue S. RAVINDRA BHAT, J. (ORAL)   1. Issue Notice. Mr. Deepak Anand, Advocate, appearing on behalf of the respondent accepts notice of the petition as well as of the application.   2. The assessee seek....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble and may be taken on record. The modified terms of reference for the assessment years ('Ays') 2008-2009 to 2013-2014 signed by counsel for the parties are enclosed as annexure-A to this order and would be treated as a part of this order. Learned counsel for the parties also agree that the special audit under Section 142(2A) of the Income Tax Act, 1961 would begin on 1.4.2018 with the audit for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessment proceeding for the A Y 2009-2010 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 order for the A Y 2008-2009 would remain in force till31.3.2018. This statement and direction is justified and necessary, as simultaneous special audit for all years would....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as to costs." 3. This court also clarifies that in line with the previous orders made in all the said writ petitions, simultaneous special audit for all years will create difficulties and also result in overlapping of some issues that may arise during examination in all different years. The Assessing Officer and the Special Auditor may examine these aspects also. It is open to the petitioner/a....