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Supreme Court of India

S. Sankappa Amd Others v. The Income-tax Officer, Central Circle Ii, Bangalore

Neutral citation
Reported as [1968] 2 S.C.R. 674
Bench J.C. Shah, V. R. Amaswami and V. Bhargava JJ.
Decided 14 December 1967

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.

1 Supreme Court bench has cited this judgment.

From the headnote

lncbnte 1'ax Act, 1922, ss. 23, 35-lnco;ne Tax Act . . 1961. s.t. 155 297€-2) ('a)-Whetlzer proceedings on issue of notice under s. 35(5) o.' the Act of 1922 for rectification are proceedings for asse;.·sn1en1 · v.•itlti:; the meaning .of s. 297(2) (a) of the· Act of 1961. . ' During the assessment years 1958-59, 1959-60 :md 1~60-ol. t\1'•' fums ir( which the six appellants were partners, filed returns declaring themse1vcs to be registe1~<l firn1s and also presented applic~ilions for rcgis· tration of the firms under s. 26A of the Income-tax Act, 1922. The lncome­ !ax. Officer refused

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