Delhi HC admits WP staying special audit under Income Tax

India Yamaha Motor Private Limited Vs PCIT (Delhi High Court)

Writ of India Yamaha Motor (P) Ltd., Hon’ble Delhi High Court has admitted the Writ and has stayed the operation of letter of direction and order for special audit u/s 142(2A) of the Income Tax Act, 1961, as the same were issued in violation of mandatory provisions of proviso to section 142(2A) of the Act based on the Principle of natural justice audi alteram partem Till further orders, there shall be a stay of the orders dated 19th August, 2021 as well as 28th July, 2021.

List on 30th January, 2022 along with W.P.(C) 1347/2020.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

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