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TMI Blog2018 (3) TMI 1629X X X X Extracts X X X X X X X X Extracts X X X X ..... g for the AY 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 AY 2008-2009 would remain in force till 31.3.2018. - W.P.(C) 1110/2012 , W.P.(C) 2353/2013, W.P.(C) 2500/2014, W.P.(C) 3765/2015, W.P.(C) 735/2017, W.P.(C) 3630/2016 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the AY 2008-2009. On completion of special audit for AY 2008-2009, special audit for the next AY, i.e., 2009-2010 will commence. Thereafter, on completion of the special audit for preceding y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n aspect to be examined and considered by the assessing officer ( AO ) and the special auditor. The petitioner, of course, will be at liberty to approach the AO and the special auditor, on the basis of the audit or the assessment orders passed for the earlier year. In case any issue cannot be resolved or settled, the parties can approach the court by way of an application in the present writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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