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Principal Commissioner of Income Tax Versus M/s PHI Seeds Ltd.

2017 (4) TMI 918 - DELHI HIGH COURT

Special audit - Powers of AO prior to amendment in Section 142 (2C) with effect from 1st April 2008, to suo motu extend the time limit for the special auditor to submit his report in terms of Section 142 (2A) - Held that:- It is not in dispute t .....

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whereby the word "suo motu" were inserted in sub section (2C) of Section 142 was to be applicable with effect from 1st April, 2008 only, the amendment cannot be said to be clarificatory or retrospective in nature. The amendment was prospective and w .....

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t : Mr. Shashi M Kapila, Mr. R.R. Maurya, Mr. Pravesh Sharma, Ms. Malvika Kalra and Mr. Sanjay Kumar, Advocates ORDER CM APPL. 25522/2016 (Exemption) in ITA 410/2016 CM APPL. 25523/2016 (Exemption) in ITA 411/2016 CM APPL. 25524/2016 (Exemption) in I .....

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