{"id":410,"date":"2018-04-30T03:36:32","date_gmt":"2018-04-30T03:36:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nokia-india-pvt-ltd-v-addl-cit-2018-402-itr-517-301-ctr-665-164-dtr-121-delhi-hc\/"},"modified":"2018-09-18T10:03:05","modified_gmt":"2018-09-18T10:03:05","slug":"nokia-india-pvt-ltd-v-addl-cit-2018-402-itr-517-301-ctr-665-164-dtr-121-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nokia-india-pvt-ltd-v-addl-cit-2018-402-itr-517-301-ctr-665-164-dtr-121-delhi-hc\/","title":{"rendered":"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 ."},"content":{"rendered":"<p>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)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.142(2A): Inquiry before assessment\u2013 Special audit\u2013Time limit for assessment-Opportunity of oral and written submission against the order for special audit was considered , hence writ is not maintainable \u2013 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)  ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-410","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6C","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/410","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=410"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/410\/revisions"}],"predecessor-version":[{"id":2420,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/410\/revisions\/2420"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}