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2019 (2) TMI 1540 - DELHI HIGH COURTSpecial audit u/s 142 - modified terms of reference made under Section 142(2a) to be followed - HELD THAT:- In line with the previous orders made in all the said writ petitions, simultaneous special audit for all years will create difficulties and also result in overlapping of some issues that may arise during examination in all different years. The Assessing Officer and the Special Auditor may examine these aspects also. It is open to the petitioner/assessee to approach the AO and the special auditor on the basis of audit and the assessment order passed in the earlier years. In the event it is necessary to resolve any such incidental issue, the parties are at liberty to approach this court.
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