Supreme Court of India
The Commissioner of Income-tax, Bombay v. M/s. Filmistan 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
focome-tax-J'cnalty for failure to pay tax-Appeal within time -Tax due paid after the period of Limitation--Appral if barred Indian Income-tax Act, r922 (II of r922), ss. 30, sub-ss. (I) and (2), 46(I). Against an order imposing penalty under s. 46(1) of the Indian Income-tax Act on account of failure to pay an instalment of Income-tax, an appeal was preferred. Though the memoran dum of appeal was presented within the period of limitation, the tax was paid after the period of limitation prescribed for presenting the appeal had expired. Held, that the expression "t-<o appeal shall lie" in
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