Supreme Court of India
The Income-tax Officer Circle Ii Madura, and Another v. M. R. Vidyasagar
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-Payment of advance tax-Assessed income exceeded the estimate-Levy of interest-Power to reduce or waive- -When cc,uld be exercised-- Indian Income-tax Act, 1922 (11 of 1922), s. 18A (6) fifth proviso-Indian Income•tax (Amendment) Act, 1953 (22j of 1953), s. 13-Income-tax Ruks r.48. The Income-tax Officer, Madura, issue 1 notice under s. 18A (I) of the Indian Income-Tax Act, 1922, for payment of advance tax. R, the then manager of the Hindu Undivided family availed of the option to submit a l'evised estimate for the years 1946-47 and 1948-49. The assessment ofthese two years were
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