Supreme Court of India
M. K. Venkatachalam, I. T. O. and Another v. Bombay Dyeing and Mfg. Co., Ltd.
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
Income-tax-Rectification of order of assessment--Amendment of law with retrospective enforcement-Error resulting from such enforcement, if an error apparent from the record-If such error can be rectified-Indian Income-tax Act, r922 (XI of r922), ss. r8- and 35-Indian Income-tax (Amendment) Act, r953 (XXV of r953), SS. I and IJ. The Income-tax Officer, by his order dated October 9, 1952, assessed the respondent for the assessment year 1952-53 and gave him credit for Rs. 50,603-15-0 as representing interest on tax paid in advance under s. l8- (5) of the Income-tax Act. On May 24, 1953, the
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