Verma Roadways v. ACIT
75 ITD 183Income Tax Appellate Tribunal2000#791 most cited
What is Verma Roadways v. ACIT authority for?
The Commissioner's approval for an assessment order requires a proper and thorough application of mind and scrutiny, reflecting a judicial approach, rather than mere formal acceptance.
130
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.
Also referred to as
Verma Roadways v. ACIT · 75 ITD 183 · ITAT · Commissioner approval application of mind · assessment order approval · Section 153D approval · Section 151 approval · thorough scrutiny approval · judicial approach CIT · validity of approval
Sections most often in play
Issues it is cited on
Judgments citing Verma Roadways v. ACIT
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