Supreme Court of India
M/s. Maharana Mills (private) Ltd. v. The Income-tax Officer, Porbandar
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.
5 Supreme Court benches have cited this judgment.
From the headnote
Income Tax-Depreciation-Written Down V alue- amputa tion for prior years-Whether binding for succeeding years-Fresh calculation for written down value by Income-tax Officer-Notice to assessee-When essential-Indian Income-tax Act, r922 (XI of r922), ss. ro(z)(vi), 35(r), 63, Sub-section (r) of s. 35 of the Indian Income-tax Act, 1922, provided: " .................. the Income-tax officer may ...... on his own motion rectify any mistake apparent from the record ...... and shall ...... rectify any such mistake which has been brought to his notice by an assessee: Provided that no such
Where later benches applied it
- 2022 Oil and Natural Gas Corporation Ltd. v. The President, Oil Field Employees Association & Ors.
- 2000 Collectors of Customs, Bombay v. M?s Grasim Industries Ltd.
- 1986 Sonik Industries, Rajkot v. Municipal Corporation of the City of Rajkot
- 1975 Mahendra Mills Ltd. v. Shri P.B. Desai, Appellate Assistant Commissioner of Income Tax and Anr.
- 1960 Ramnagar Cane and Sugar Co. Ltd. v. Jatin Chakravorty and Others.
Of those, 5 mentioned
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