Supreme Court of India

Rajesh Kumar and Ors. v. D.C.I.T. and Ors.

Neutral citation

Reported as [2006] SUPP. 8 S.C.R. 284

Bench S.B Sinha and Dal Veer Bhandari JJ.

Decided 1 November 2006

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.

4 Supreme Court benches have cited this judgment.

From the headnote

Income Tax Act, 1961--Section 142(2A)--Special audit-Proposed by Deputy Commissioner of Income Tax to Commissioner on grounds that for same financial year, two sets of books of accounts found for same concern and numerous instances of transactions outside the books-Approval by Commissioner having regard to nature and complexity of accounts and interests of revenue, and firm of auditors appointed whose fees was to be paid by assessee-Assessee 's request for supply of a copy of reasons/or appointment of auditor refused, and their Writ Petition challenging the appointment, dismissed-Correctness

Authorities it was built on

2003 Canara Bank and Ors. v. Shri Debasis Das and Ors. cited by 17
1998 Basudeo Tiwary v. Sido Kanhu University and Ors. cited by 4

Where later benches applied it

2019 Abdul Kuddus v. Union of India and Others referred to
2016 Babita Lila & Another v. Union of India referred to
2016 Vls Finance Ltd. & Anr. v. Commissioner of Income Tax & Anr. referred to
2014 Association of Unified Tele Services Providers & Others v. Union of India referred to

Of those, 4 referred to

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