Supreme Court of India
State of Uttar Pradesh v. Raja Yadvendra Dutt Dube
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
U.P. Agricultural Income-tax Act, 1948, ss. 14(1) & (2), 15(3), 25-Jurisdiction to assess when gross income exceeds Rs. 1 lakh-Revj sion Board whether competent to direct Collector to make an assessment after period under s. 25 has expired-Whether Collector can make assess. ment on basis of return filed before Sub-Divisional Officer on notice issu· ed by latter under s. 15 (3 )-whether assessment can be made on such return on the basis of notice issued under s. 14(1). The respondent-assessee had a gross agricultural income of more than Rs. I lakh in 1355 Fash (July 1, 1947 to June 30, 1948).
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.