Supreme Court of India
Sundaram & Company (p,) Ltd. Madurai v. Commissioner of Income-tax, Madras
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 Act, 1922 (11 of 1922), ss. 34(1) (b), 66-Finance Act, 1956, proviso 2, Paragraph -Notlce to reopen assessment on the ground of "excessive relief' but reduction of rebale on super tax on the ground "assessed at too low a rate" -Duty to enquire whether proceed ings validly initlated-"Rate" in s. 34( 1) if means fraction of total income-Reference-.:..Duty to decide all aspects of the question of law referred even though not specifically argued before the Tribunal. The Income-tax Officer jssued a notice to the assessee far reopening the assessment for the year 1956-57 on the ground
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