Supreme Court of India
Dhakeswari Cotton Mills Ltd. v. Commissioner of Income Tax, West Bengal
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.
6 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the Tribunal violated certain fundamental rules of justice in reach ing its conclusions.
Judgment, page 10
From the headnote
Constitution of India, Art. Supreme Court's powet-lndian 23(3)-Assessm'ent when invalid. 136-Appeal by Special Leave-' Income-tax Act (XI of 1922), s. It is not possible to define with any precision the limitations of the powe'rs conferred on the Supreme Court by Art. 136 of the Constitution. This is an overriding and exceptional power and should be exercised sparingly and . with caution and only in special and extraordinary situation. Beyond this no set formula or rule can stand in the way of or fetter the exercise of the power conferred on the Supreme Court under Art. 136 of the Constitu
Where later benches applied it
- 2010 Kanwar Natwar Singh v. Directorate of Enforcement & Anr
- 2025 Satheesh V.K. v. The Federal Bank Ltd.
- 2023 M/s Universal Sompo General Insurance Co. Ltd. v. Suresh Chand Jain & Anr.
- 2004 Tirupati Balaji Developers Pvt. Ltd. and Ors. v. Stte of Bihar and Ors.
- 2003 Swarajyalaxmi and Ors. v. Authorised Officer, Land Reforms, Medak and Ors.
- 1961 Chandi Prasad Chokhani v. The State of Bihar
Of those, 1 relied on · 2 referred to · 3 mentioned
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