Supreme Court of India
Rai Bahadur Seth Teomal v. The Commissioner of Income Tax and the Commissioner of Excess Profits Tax
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-Place of Assessment-Transfer of assessee's case to a different Commissioner of Income-tax-Assessment by Income tax Officer-Jurisdiction-Indian Income-tax Act, r922 (XI of I922), SS. 5, 64. The appellant was carrying on the business of a railway contractor in a place in the district of R. In April 1943, the Income-tax Officer of R which was under the charge of the Com missioner of Income-tax, Bengal (Mufassil), served a notice under s. 22(2) of the Indian Income-tax Act, 1922, on the appel lant who in pursuance of the notice filed the return on February 28, 1944. The Income-tax
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.