(A.K. Sikri and Ashok Bhushan, JJ.)
Nokia India Private Limited _________________________ Petitioner
v.
Additional Commissioner of Income Tax & Anr. _____ Respondent(s)
(For Admission and I.R.)
Petition(s) for Special Leave to Appeal (C) No(s). 8384/2018, decided on April 9, 2018
The Order of the court was delivered by
Order
1. Mr. Kapil Sibal, learned senior counsel has drawn our attention to the Receipt Register vide which proposal for conducting special audit under Section 142 of the Income Tax Act, 1961 was forwarded to the DCST and the approval of the DCST thereupon. From the photocopy of the Receipt Register it is contended that it was done on 31.03.2013 but the said date is afterward tempered with a change to 30.03.2013 which according to him is clear from the manner in which the date is written. It is pointed out that on the previous page of the said Register 30.03.2013 date is mentioned and certain daks which are received are entered therein and thereafter the date in question is mentioned which was originally 31.03.2013 but has been changed to 30.03.2013, as otherwise there was no reason to mention this date again.
2. Issue notice, returnable in four weeks.
3. In the meantime, there shall be stay of the direction in the impugned order.
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