VLS Finance Limited & Another v. Commissioner of Income Tax & Another

12 SCC 32Reported decision2016#1485 most cited

What is VLS Finance Limited & Another v. Commissioner of Income Tax & Another authority for?

Transaction charges paid to a stock exchange are for providing a facility and not fees for technical services, thus no tax deduction is required under Section 194J.

77

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

VLS Finance Ltd v CIT · 384 ITR 1 · Section 194J · transaction charges · stock exchange · fees for technical services · tax deduction

Sections most often in play

Section 1961Section 142(2A)Section 143(3)Section 153ASection 153BSection 90Section 90ASection 132 of the Income Tax Act

Issues it is cited on

section 158besection 153(3)section 90aaudi alteram partemextension of limitationsection 142(2a)section 153bsection 90principal commissioner of income-taxsection 158bsection 158section 12

Judgments citing VLS Finance Limited & Another v. Commissioner of Income Tax & Another

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22
For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n‘B’ BENCH, BANGALORE\nBEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND\nSHRI SOUNDARARAJAN K, JUDICIAL MEMBER\nITA No. 939 & 940/Bang/2025\n Assessment Year: 2020-21 & 2021-22\nM/s Sri Srinivasa Educational &\nCharitable Trust,\nNo.619/G, 36th Cross, 2nd Block,\nRajajinagar,\nBangalore – 560 010.\nVs.\nThe Dy. Commissioner of\nIncome Tax,\nCentral Circle – 2(3),\nBangalore.\nPAN – AAGCS 0925 B\nAPPELLANT RESPONDENT\nAssessee by : Shri M.V Prasad, CA & Shri KS Rajendra Kumar,\nIRS (Retired)\nRevenue by : Shri Muthu Shankar, CIT &\nShri Subramanian S, JCIT - (…

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21
For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL \n‘B’ BENCH, BANGALORE\nBEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND\nSHRI SOUNDARARAJAN K, JUDICIAL MEMBER\nITA No. 939 & 940/Bang/2025\n Assessment Year: 2020-21 & 2021-22\n\nM/s Sri Srinivasa Educational &\nCharitable Trust,\nNo.619/G, 36th Cross, 2nd Block,\nRajajinagar,\nBangalore – 560 010.\nPAN – AAGCS 0925 B\nAPPELLANT\n\nAssessee by :\nShri M.V Prasad, CA & Shri KS Rajendra Kumar,\nIRS (Retired)\nRevenue by :\nShri Muthu Shankar, CIT &\nShri Subramanian S, JCIT - (DRs)\nDate of hearing : 14.11.2025\nDate of Pronouncement : 26.11.2025\n\nVs.\n\nTh…

SANJAY JAIN,BHILWARA, RAJASTHAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 7, NEW DELHI

In the result, Appeal of the Assessee is allowed

ITA 1384/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 132Section 139Section 143(1)Section 153ASection 153BSection 153DSection 250

…ax and Anr.10, the Supreme Court considered a case where the Assessing Officer had issued a direction under Section 142(2A) of the Act for conduct of a special audit on 29.06.2000, which was received by the assessee on ITA Nos.1378 to 1384/Del/2024 10 (2016) 12 SCC 32 . The assessee had challenged the same by filing a writ petition and had secured an interim order dated 24.08.2000 staying the directions for conduct of a special audit. Thereafter, the assessee succeeded in its petition and the directions to conduct a special audit, which were issued on 29.06.2000 were set aside by a judgment dated 15.12.2006. In…

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4289/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

MR ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4288/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISATNT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4286/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4273/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME, CENTRAL CIRCLE-1 (2),, MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4272/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the\nassessees are stands allowed

ITA 4267/MUM/2023[2011-12]Status: DisposedITAT Mumbai20 Jun 2025AY 2011-12
Section 153ASection 250Section 68Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y | Applicant | Respondent |\n|---|---|---|---|\n| 3347/Mum/2023 | 2016-17 | M/s Index Logistics Pvt | ACIT, CC-1(2) |\n| 3346/Mum/2023 | 2017-18 | Ltd, | Room No. 906, 9th |\n| 3362/Mum/2023 | 2018-19 | 105, Ascot Centre, | Floor, Pratishta |\n| 3361/Mum/2023 | 2019-20 | Sahara Airport Road, | Bhavan |\n| 3360/Mum/2023 | 2020-21 | Andheri (E), Mumbai | MK Road, Mumbai |\n| | | PAN - AABCI3631H | |\n| 4267/Mum/2023 | 2011-12 | I…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3362/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3361/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3360/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3347/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3346/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

SH. SUBHASH SATHE,GURGAON vs. ACIT, NEW DELHI

In the result, Appeal of the Assessee in ITA

ITA 4713/DEL/2016[2007-08]Status: HeardITAT Delhi29 May 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…nr. v. Commissioner of Income Tax and Anr.10, the Supreme Court considered a case where the Assessing Officer had issued a direction under Section 142(2A) of the Act for conduct of a special audit on 29.06.2000, which was received by the assessee on 10 (2016) 12 SCC 32 . The assessee had challenged the same by filing a writ petition and had secured an interim order dated 24.08.2000 staying the directions for conduct of a special audit. Thereafter, the assessee succeeded in its petition and the directions to conduct a special audit, which were issued on 29.06.2000 were set aside by a judgment dated 15.12.2006. In…

SH. SUBHASH SATHE,GURGAON vs. ACIT, NEW DELHI

In the result, Appeal of the Assessee in ITA

ITA 4712/DEL/2016[2006-07]Status: HeardITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…nr. v. Commissioner of Income Tax and Anr.10, the Supreme Court considered a case where the Assessing Officer had issued a direction under Section 142(2A) of the Act for conduct of a special audit on 29.06.2000, which was received by the assessee on 10 (2016) 12 SCC 32 . The assessee had challenged the same by filing a writ petition and had secured an interim order dated 24.08.2000 staying the directions for conduct of a special audit. Thereafter, the assessee succeeded in its petition and the directions to conduct a special audit, which were issued on 29.06.2000 were set aside by a judgment dated 15.12.2006. In…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 4255/DEL/2016[2006-07]Status: HeardITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…nr. v. Commissioner of Income Tax and Anr.10, the Supreme Court considered a case where the Assessing Officer had issued a direction under Section 142(2A) of the Act for conduct of a special audit on 29.06.2000, which was received by the assessee on 10 (2016) 12 SCC 32 . The assessee had challenged the same by filing a writ petition and had secured an interim order dated 24.08.2000 staying the directions for conduct of a special audit. Thereafter, the assessee succeeded in its petition and the directions to conduct a special audit, which were issued on 29.06.2000 were set aside by a judgment dated 15.12.2006. In…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3058/DEL/2016[2011-12]Status: HeardITAT Delhi29 May 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…nr. v. Commissioner of Income Tax and Anr.10, the Supreme Court considered a case where the Assessing Officer had issued a direction under Section 142(2A) of the Act for conduct of a special audit on 29.06.2000, which was received by the assessee on 10 (2016) 12 SCC 32 . The assessee had challenged the same by filing a writ petition and had secured an interim order dated 24.08.2000 staying the directions for conduct of a special audit. Thereafter, the assessee succeeded in its petition and the directions to conduct a special audit, which were issued on 29.06.2000 were set aside by a judgment dated 15.12.2006. In…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3057/DEL/2016[2010-11]Status: HeardITAT Delhi29 May 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…nr. v. Commissioner of Income Tax and Anr.10, the Supreme Court considered a case where the Assessing Officer had issued a direction under Section 142(2A) of the Act for conduct of a special audit on 29.06.2000, which was received by the assessee on 10 (2016) 12 SCC 32 . The assessee had challenged the same by filing a writ petition and had secured an interim order dated 24.08.2000 staying the directions for conduct of a special audit. Thereafter, the assessee succeeded in its petition and the directions to conduct a special audit, which were issued on 29.06.2000 were set aside by a judgment dated 15.12.2006. In…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3056/DEL/2016[2009-10]Status: HeardITAT Delhi29 May 2025AY 2009-10

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…nr. v. Commissioner of Income Tax and Anr.10, the Supreme Court considered a case where the Assessing Officer had issued a direction under Section 142(2A) of the Act for conduct of a special audit on 29.06.2000, which was received by the assessee on 10 (2016) 12 SCC 32 . The assessee had challenged the same by filing a writ petition and had secured an interim order dated 24.08.2000 staying the directions for conduct of a special audit. Thereafter, the assessee succeeded in its petition and the directions to conduct a special audit, which were issued on 29.06.2000 were set aside by a judgment dated 15.12.2006. In…

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VLS Finance Limited & Another v. Commissioner of Income Tax & Another (12 SCC 32) — Cited in 77 Judgments | BharatTax