TMI Blog2014 (2) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue prior notice and grant reasonable opportunity. That the Parliament assimilated the law and codified it through a proviso is a matter of detail which ought not to be determinative in the circumstances. In the present case, given the pari materia terms of both provisions, this Court rules that an identical opportunity in the case of special audit in the Income Tax is necessary to be given through notice by the Commissioner on each occasion when special audit is proposed - It is open to the respondents, if so advised, to issue Show Cause Notice and grant reasonable opportunity in line with the Supreme Court’s decision in Rajesh Kumar (2006 (11) TMI 135 - SUPREME Court) and Sahara India (Firm) (2008 (4) TMI 4 - Supreme Court) - Decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity in the context of proposal under Section 142(2A) of the Income Tax Act, the considerations would be identical even under the Act. Learned counsel also relied upon certain previous orders made by this Court in this regard in respect of the DVAT Act in Tulip Telecom Limited v. GNCT of Delhi in W.P.(C) 2039/2010 dated 19.08.2010 and in S.L. Enterprises v. Commissioner, The Commissioner, VAT Department of Trade and Taxes inW.P.(C)1700/2010 dated 20.08.2010. 3. The Revenue argued and submits that Section 58A was amended on 16.01.2013 by the Delhi Act No.14/2012. It was argued that the opening phraseology in Section 58A(1) as it stood before the amendment was, If, at any stage of the proceeding under this Act which was deleted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) shall have effect notwithstanding that the accounts of the dealer have been audited under any other provision of this Act or any other law for the time being in force or otherwise. (3) Every report under sub-section (1) shall be furnished by the dealer to the Commissioner within such period as may be specified by the Commissioner: PROVIDED that the Commissioner may, on an application made in this behalf by the dealer and for any good and sufficient reason, extend the said period by such further period or periods as he thinks fit: PROVIDED FURTHER that the aggregate of the period originally fixed and the period or periods so extended shall not, in any case, exceed 180 days from the date on which the direction under sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra) was on 01.11.2006. Thereafter the Parliament accepted the determination of the Supreme Court with respect to the need to give reasonable opportunity and inserted the following provisos: 142. Inquiry before assessment XXXXXX XXXXXX XXXXXX 2A. XXXXXX XXXXXX XXXXX Provided that the Assessing Officer shall not direct the assessee to get the accounts so audited unless the assessee has been given a reasonable opportunity of being heard. XXXXXX XXXXXX XXXXXX 7. The Revenue s contention that the latest amendment to the DVAT Act in the present instance did not incorporate the requirement of issuing notice prior to the special audit order, is insubstantial, in our opinion. Section 142(2A) before this amendment in 2006 was cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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