Supreme Court of India
Esthuri Asw Athiah v. The Income-tax Officer, Mysore State
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-Reassessment-Notice issued by Income-tax Offi cer-if without jurisdiction-Indian Income-tax Act, rg22 (II of rg22), ss. 34(r)(a), 23(r), 22(3)-Finance Act, rg50 (XXV of rg50), s. rJ(I)-Part States (Taxation Concessions) Order, r950, cl. 5(r). The appellants, a Hindu undivided family, carrying on business in the former State of Mysore, were assessed under the Mysore Income-tax Act for the year of assessment 1949-50 corresponding to the year of account July l, 1948, to June 30, 1949. The Indian Income-tax Act came into force in that area in April 1, 1950, and on December 26, 1950,
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