Supreme Court of India
The Assistant Commissioner, Assessment-ii, Bangalore and Ors. v. M/s. Velliappa Textiles Ltd. and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
7 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961 : Section 279-Prosecution-Launching of-Sanction-Grant of- Opportunity of hearing-Affording of-Whether mandatory-Held : (per curium) : No opportunity of hearing need be given to the accused before grant of sanction-Hence, sanction given by the Commissioner of Income Tax not vitiated on account of want of opportunity of hearing-Adminis trat ive Law. Sections 276C, 277 and 2788--Prosecution of a company-Launch ing of -Punishment-Imprisonment and fine-Held : (per majority) : Court not empowered to impose only a fine-Imprisonment coupled with fine mandatory-Hence, company
Authorities it was built on
Where later benches applied it
- 2022 S. P. Mani and Mohan Dairy v. Dr.snehalatha Elangovan
- 2013 Mrs. Sarah Mathew v. The Institute of Cardiovascular Diseases by its Director - Dr. K.M. Cherian & Ors.
- 2025 Vinubhai Mohanlal Dobaria v. Chief Commissioner of Income Tax & Anr
- 2011 Radheyshyam Kejriwal v. State of West Bengal and Anr.
- 2010 Iridium India Telecom Ltd. v. Motorola Incorporated & Ors.
- 2008 Aneeta Hada v. M/s. Godfather Travels & Tours Pvt. Ltd.
- 2005 Standard Chartered Bank and Ors. Etc. v. Directorate of Enforcement and Ors. Etc.
Of those, 2 referred to · 5 mentioned
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