Supreme Court of India

The Institute of Chartered Accountants of India & Ors. v. Shaji Poulose & Ors.

Neutral citation
Reported as [2020] 9 S.C.R. 851
Bench Ashok Bhushan, R. Subhash Reddy and M. R. Shah JJ.
Decided 9 December 2020

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.

What the Court ordered

In view of the above, we do not propose to hear the appeals on merit and the same are dismissed as having become infructuous.

Judgment, page 5

From the headnote

Transfer Petition – Constitution of India – Art. 13 9- (1) – Supreme Court Rules, 2013 – Or. XL, Rule 1 – In the writ pet itions, which are sought to be transferred, writ petitioners have c hallenged validity of chapter-VI of guidelines No. 1-CA(7)/0 2/2008 dated 08.08.2008 issued by the Council of petitioner Inst itute on the ground that the same is violative of Art. 19(1)(g) of the Consti tution – The said chapter VI of the guidelines dated 08.08.2008 stipulates that a member of the Institute in practice shall no t accept, in a financial year, more than “specified number of tax audit

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