Supreme Court of India
The Commssioner of Income Tax, Madras and Another v. S.V. Angidi Chettiar
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
registered firm concealed particulars of income while submitting its returns for the years 1947-48, 1949-50 and 1950-51. The Income-tax Officer imposed penalty under s.28 (1) of the Indian Income-tax Act, 1922. The High Court was moved for a writ of certiorari, submitting that the Income-tax Officer could not impose penalty under the said section as he had information that the registered firm was dissolved on April 13, 1951, by agreement, and in any event on May 5, 1953, by the death of one of the partners.
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