Dismissing the petition the Court held that ; Opportunity of oral and written submission against the order for special audit was considered , hence writ is not maintainable. Court also held that , issuance and despatch of order u/s 142(2A) with in period of limitation and service on assesse beyond limitation period , order does not abate .( AY.2009-10)
Nokia India Pvt Ltd v. Addl.CIT ( 2018) 402 ITR 517 / 301 CTR 665 / 164 DTR 121/ 255 Taxman 266 ( Delhi) (HC).Editorial: SLP filed by the assessee, Nokia India Pvt Ltd v. Addl. CIT (2018)169 DTR 1(SC) ( 2018) Direction of special audit stayed .
S.142(2A): Inquiry before assessment– Special audit–Time limit for assessment-Opportunity of oral and written submission against the order for special audit was considered , hence writ is not maintainable – Issuance and despatch of order u/s 142(2A) with in period of limitation and service on assesse beyond limitation period , order does not abate. [ S. 143(3), 153 , Expl. 1(iii) ]