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TMI Blog2018 (8) TMI 1727X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 20-7-2018 - MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Petitioner Through: Mr. M.S. Syali, Sr. Advocate with Mr. Satyen Sethi, Mr. A.T. Panda and Mr. Hardeep Chawla, Advocates. Respondents Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel for Revenue. Ms. Saakshi Agrawal, GP-UOI, Advocate for R-2. O R D E R In other writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 year, special audit for the succeeding year would commence. In order to ensure that there is no dispute or debate about limitation, it is directed that the interim orders staying special audit and assessment proceeding for the AY2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs 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 petitions. We also clarify that this consent order would not affect the advance pricing agreement proceedings, which are stated to be pending. Writ petitions are accordingly disposed of, with no order as to costs. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of TDS and status; 3. Examination of all the receivables and payables between the assessee-company and its parent company and calculate the interest, if any; 4. If the special auditor while conducting the special audit in respect of the above three issues, comes across any other issue which he ought to bring to the notice of the Assessing Officer, he may do so. The special auditor shall a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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