TMI Blog2019 (2) TMI 1540X X X X Extracts X X X X X X X X Extracts X X X X ..... erlapping 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit Petitions including W.P.(C) No. 1110/2012, 2353/2013, 2500/2014, 3765/2015, 735/2017 and 3630/2016 as well as W.P.(C) No. 2251/2018, and directed that the modified terms of reference made under Section 142(2a) shall be followed in the special audit. In the present case, modified terms of reference have been indicated in the order of the Assessing Officer dated 31.12.2018. The previous order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng year, special audit for the succeeding year would commence. 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be an 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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