Supreme Court of India
Messrs Mela Ram & Sons v. The Commissioner of Income-tax, Punjab
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.
From the headnote
Indian Income Tax Act, 1922 (XI of 1922), ss. 28, 80(1)(2), 81, 83-Assessment of Income-tax-Notice of demand-Appeal against assessmenf,-Received in Appellate Assistant Commi!sioner's Office out of time-Prayer for condonation of delay rejected-Order of Assistant Oomm.issioner dismissing an appeal as out of ti~-Whether one under s. 30( 2) or under s. 81 of the Act-Whether appeal competent therefrom. The appellant firm filed appeals against orders assessing it to income-tax and super-tax for the years 1945·1946 and 1946·1947 beyond the time prescribed by s. 30(2) of the Income-tax Act. The
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