Supreme Court of India
Sardar Baldev Singh v. Commissioner of Income-tax, Delhi & Ajmer
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.
4 Supreme Court benches have cited this judgment.
From the headnote
Income-tax-Assessment-Undistributed dividwd deemed to have been distributed--Reassessment as incutne escaping assessment -Venue-Constitutional validity of rnactment--Indian Income-tax Act, 1922 (II of 1922), ss. 23A, 34, 22, 64- Government of India Act, I935, Seventh Sch., List /, Entry 54. The appellant, at the time a resident of Lahore, was asses sed to income-tax on an income of Rs. 49,047 for the. assessment year 1944-45 by the Income-tax Officer, Lahore. After the partition in 1947 he shifted to Delhi and resided there. He was one of the three share-holders of a company called hclra
Where later benches applied it
- 2011 State of U.P. & Ors. v. M/s Mohan Meakin Breweries Ltd. & Anr.
- 2025 Radhika Agarwal v. Union of India and Others
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 1999 Union of India and Ors. v. M.V. Valliappan and Ors.
Of those, 1 relied on · 2 referred to · 1 mentioned
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