Himachal Pradesh Court June 2001 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Himachal Pradesh State Forest Corporation Ltd. Vs. Joint Commissioner ...
Court: Himachal Pradesh
Decided on: Jun-05-2001
Reported in: [2001]252ITR833(HP)
C.K. Thakker, C.J. 1. Admitted. Mr. Indar Singh appears and waives service of notice of admission on behalf of the respondents. In the facts and circumstances of the case, the petition is taken up for final hearing today. 2. This petition is filed by the petitioner for quashing and setting aside the order Annexure P-I issued by the Joint Commissioner of Income-tax, Special Range, Shimla, H. P., on June 19, 2000. By the said communication, a special audit was sought to be conducted in accordance with Sub-section (2A) of Section 142 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 3. It was stated in the impugned order that having regard to the nature and complexity of the accounts of the assessee-company and in the interests of the Revenue, it has been considered necessary to get its accounts audited for the financial years 1996-97 to 1998-99 relevant to the assessment years 1997-98 to 1999-2000, as provided in the Act. It was further stated that for the said purpose,...
H.P. State Forest Corpn. Vs. Joint Cit
Court: Himachal Pradesh
Decided on: Jun-05-2001
Reported in: [2001]118TAXMAN127(NULL)
ORDERThakker, C.J.Admitted. Mr. Indar Singh appears and waives service of notice of admission on behalf of the respondents. In the facts and circumstances of the case, the petition is taken up for final hearing today.2. This petition is filed by the petitioner for quashing and setting aside the order (Annexure P-1) issued by the Joint Commissioner, Special Range, Shimla, H.P. on 19-6-2000. By the said communication, a special audit was sought to be conducted in accordance with sub-section (2A) of section 142 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act').3. It was stated in the impugned order that having regard to the nature and complexity of the accounts of the assessee-company and in the interest of the revenue, it has been considered necessary to get its accounts audited for the financial years 1996-97 to 1998-99 relevant to the assessment years 1997-98 to 1999-2000, as provided in the Act. It was further stated that for the said purpose, necessary approval had b...
- ‹ Prev
- Next ›