HC : Upholds initiation of special audit in Vodafone case

Jan 06,2018

Delhi HC upholds initiation of special audit in Vodafone's case, disposes of writ petition in Revenue's favour; Directs Vodafone to appear before special auditor on Jan. 25, 2018; Vodafone had contended that the special audit was bad in law due to failure to fulfil jurisdictional requirements u/s 142(2A) of Income tax Act; However HC accepts modified terms of reference given by Revenue in its affidavit, so as to avoid a roving enquiry.


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