The Supreme Court, stayed the instructions of High Court order and issued notices to parties for hearing, as the Assessee proved that the proposal for approval of audit under Section 142(2A) of the Act was moved on March 31, 2013,hence the order under Section 142(2A) could not be served on such date as claimed by Department in response to Writ filed by assessee seeking abatement of assessment as it becomes barred by limitation. (SPL (C) No. 8384 of 2018dt. 09-04-2018)(AY. 2009-2010)
Nokia India (P) Ltd .v. Add.CIT (2018) 255 Taxman 448/ /169 DTR 1/ 304 CTR 218 (SC) Editorial: Nokia India ( p) Ltd v Add.CIT ( 2018) 92 taxmann.com 76 (Delhi)( HC) is stayed
S. 142(2A) : Inquiry before assessment–Special audit–Limitation- Manipulation in dates by Department proved-Notices of SLP against order of High Court dismissing Writ petition against special audit under S.. 142(2A) issued and directions of High Court order stayed.