Supreme Court of India
Commissioner of Wealth Tax West Bengal v. Imperial Tobacco Co. of India Lid.
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
Tribunal for reference to the High Court of a question of law, which was formulated as follows: - c "Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the reas sessment proceedings under s. 17(b) of the Wealth Tax Act were not validly initiated and in setting aside the same." The facts which led to the applications for reference are briefly these. The respondent submitted wealth-tax returns for the years 1957-58 and 1958-59. For the year 1957-58 the res pondent claimed that an amount of Rs. 51 lakhs and odd being provision for taxation and
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