Supreme Court - Daily Orders
Nokia India Private Limited vs Additional Commissioner Of Income Tax on 9 April, 2018
Bench: A.K. Sikri, Ashok Bhushan
1
ITEM NO.18 COURT NO.6 SECTION XIV
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No(s). 8384/2018
(Arising out of impugned final judgment and order dated 06-03-2018
in WP(C) No. 2974/2013 passed by the High Court Of Delhi At New
Delhi)
NOKIA INDIA PRIVATE LIMITED Petitioner(s)
VERSUS
ADDITIONAL COMMISSIONER OF INCOME TAX & ANR. Respondent(s)
(FOR ADMISSION and I.R.)
Date : 09-04-2018 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI
HON'BLE MR. JUSTICE ASHOK BHUSHAN
For Petitioner(s) Mr. Kapil Sibal, Sr. Adv.
Mr. Abhishek Manu Singvi, SR. Adv.
Mr. Vikas Srivastava, Adv.
Mr. J.P. Singh, Adv.
Mr. Sumit Mangal, Adv.
Ms. Kanika Jain, Adv.
Mr. Mayank Pandey, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
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, Signature Not Verified 1961 was forwarded to the DCST and the approval of the DCST Digitally signed by ASHWANI KUMAR Date: 2018.04.10 17:28:17 IST Reason: thereupon. From the photocopy of the Receipt Register it is contended that it was done on 31.03.2013 but the said date is 2 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.
Issue notice, returnable in four weeks.
In the meantime, there shall be stay of the direction in the impugned order.
(ASHWANI KUMAR) (ANITA RANI AHUJA) COURT MASTER (SH) BRANCH OFFICER