Supreme Court of India
Living Media Ltd. vs Commissioner Of Income-Tax And Anr. on 8 August, 2001
Equivalent citations: [2002]255ITR268(SC), (2002)10SCC405, AIRONLINE 2001 SC 41, 2003 AIR SCW 2918, (2002) 255 ITR 268, (2002) 175 CUR TAX REP 299, (2002) 123 TAXMAN 75, 2002 (10) SCC 405, (2002) 170 TAXATION 86
Bench: S.P. Bharucha, Brijesh Kumar
ORDER
1. We are not impressed, in the first place, by the submission that, in any event, the assessment in respect of the concerned assessment year has become time barred. Nor do we find any justification for interfering with the order of the High Court that has summarily dismissed the appellant's writ petition. We have seen the order by which the Joint Commissioner of Income-tax called for a special audit. We see no reason to conclude that the order was for any reason other than the complexity of the appellant's accounts, which are referred to in some detail in the Joint Commissioner's order. The civil appeal is dismissed with costs.