Institute of Chartered Accountants of India v. Shaunak H. Satya and Others

8 SCC 781Reported decision2011#25673 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2018.

Judgments citing Institute of Chartered Accountants of India v. Shaunak H. Satya and Others

Pr. Commissioner of Income Tax-6 vs. Menarini Raunaq Pharma Ltd

ITA/1051/2017HC Delhi11 Sept 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…o any third party and will not operate as a bar for the very person who wrote the answer book, seeking inspection or disclosure of it.” vi. Reliance has also been placed on Institute of Chartered Accountants of India v. Shaunak H. Satya and Others, (2011) 8 SCC 781, wherein the court has observed as under – “22. It should be noted that Section 8(1)(e) uses the words “information available to a person in his fiduciary relationship”. Significantly Section 8(1)(e) does not use the words “information available to a public authority in its fiduciary relationship”. The use of the word “person” shows that the…

Pr. Commissioner of Income Tax-6 vs. Nokia Solutions & Networks India Pvt. Ltd. (Formerly Known As, Nokia Siemens

ITA/1095/2017HC Delhi04 Dec 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…o any third party and will not operate as a bar for the very person who wrote the answer book, seeking inspection or disclosure of it.” vi. Reliance has also been placed on Institute of Chartered Accountants of India v. Shaunak H. Satya and Others, (2011) 8 SCC 781, wherein the court has observed as under – “22. It should be noted that Section 8(1)(e) uses the words “information available to a person in his fiduciary relationship”. Significantly Section 8(1)(e) does not use the words “information available to a public authority in its fiduciary relationship”. The use of the word “person” shows that the…

Principal Commissioner of Income Tax-O9 vs. M/S Tinna Finex Ltd

ITA/113/2016HC Delhi15 Feb 2016

Bench: The Court On 18Th March, 2010 & The Nbw Was Cancelled & The Plaintiff

Section 138

…Reference in this regard may be made to State of Haryana Vs. Bhajan Lal 1992 SCC (Cri) 426, Madhu Limaye Vs. State of Maharashtra (1997) 4 SCC 551, S.A. Nanjundeswara Vs. Varlak Agrotech (P) Ltd. (2002) 10 SCC 249, Monica Kumar Vs. State of U.P. (2008) 8 SCC 781 and Narinder Singh Vs. State of Punjab (2014) 6 SCC 466. O. Placing of a compromise before a Complaint Court cannot be an act of empty formality especially when the Court has acted upon the same and permitted the complaint to be withdrawn and acquitted the plaintiff. P. The judicial as well as the legislative policy in relation to compl…

Institute of Chartered Accountants of India v. Shaunak H. Satya and Others (8 SCC 781) — Cited in 3 Judgments | BharatTax