Supreme Court of India

Pannalal Binjraj v. Union of India.

Neutral citation
Reported as [1957] 1 S.C.R. 233
Bench T.L. Venkatarama Aiyyar J.
Decided 21 December 1956

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.

27 Supreme Court benches have cited this judgment.

From the headnote

Income-tax-Transfer of cases-Discretion vested in the Com­ missioner or the Board, if discriminatory and violative of funda­ mental rights-Omnibus wholesale order of transfer, if constitution­ ally valid-Indian Income-tax Act (XI of 1922), as amended by Amending Act XXVI of 1956, JS. 5(7 ), 64(1), (2)-Constitution of India Arts. 14, 19(J)(g). These petitions on behalf of the assessees raised the common question as to the constitutionality of s. 5(7- ) of ·the Indian Income-tax Act, which was raised but not decided by this Court in Bidi Supply Co. v. The Union of India, (1956) S. . R. 267.

Where later benches applied it

Of those, 27 mentioned

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