Stays Special audit initiation on Nokia; Issues notice for hearing assessee’s SLP

Apr 12,2018

SC stays operation of Delhi HC judgement confirming Revenue's initiation of Special Audit u/s 142(2A) on Nokia India Pvt. Ltd. (‘assessee’) for AY 2009-10;  AO had issued a show-cause notice for special audit on March 21, 2013 and passed order dated March 30, 2013 requiring special audit, however, assessee had contended that it had received the order only after March 31, 2013 (i.e. last date for completion of assessment) and thus, assessment was abated an...


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