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Petitioner: LIVING MEDIA LTD. VS Respondent: COMMISSIONER OF INCOME-TAX and another
Court Name: Supreme Court of India Judge(s): S. P. Bharucha, Brijesh Kumar, I. Y. K. Sabharwal Title: LIVING MEDIA LTD. vs COMMISSIONER OF INCOME-TAX and another Case No.: Civil Appeal No,4582 of 1999 W.P. No,1198 of 1999 Date of Judgment:2001-08-08 Reported As: 2004 PTD 2174 Result: Appeal dismissed
Judgment ORDER ' 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 v,rit 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 account, which are referred to in some detail in the Joint Commissioner's order. ' The civil appeal is dismissed with costs: