Supreme Court of India
Messrs Chatturam Horilram Ltd. v. Commissioner of Income Tax, Bihar and Orissa.
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.
11 Supreme Court benches have cited this judgment.
From the headnote
Indian IHcorne Tax Act, 1922 (Act XI of 1922), s. 34--Assess n-tcn/ set a...1:ide o·zving to Indian I·•inance Act of 1939 not being in force during the assessment year-Indian Finance Act of 1939 b,·ought into force retrospectively by Bihar Regulation IV of 1942- Fresh notice under s. 34 issued-Whether such fresh no-lice valid. The appellant in this appeal had been assessed to Income Tax which was reduced on appeal but that assessn1ent was set aside by the Income Tax Appellate Tribunal on the ground that the Indian Finance Act of 1939 was not in force during the asscssr11ent y~ar in Chota
Where later benches applied it
- 2025 C.T. Kochouseph v. State of Kerala and Another Etc.
- 2023 Adivasis for Social and Human Rights Action v. Union of India & Ors.
- 2020 Union of India & Ors. v. M/s G S Chatha Rice Mills & Anr.
- 2019 Pr. Commissioner of Income Tax, New v. Maruti Suzuki India Limited
- 2003 Collector of Central Excise, Ahmedabad v. Orient Fabrics Pvt. Ltd.
- 2003 Commissioner of Sales Tax and Ors. v. M/s Subhash & Co.
- 1998 Harshad Shantilal Mehta v. Custodian and Others
- 1967 The Punjab State, Chandigarh v. Sansari Mal Puran Chand
- 1967 Deputy Commercial Tax Officer & Anr. v. Sha Sukhraj Peerajee
- 1959 Maharajadhiraj Sir Kameshwar Singh v. The State of Bihar
- 1957 A. V. Fernandez v. The State of Kerala
Of those, 1 referred to · 10 mentioned
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