Supreme Court of India
Commissioner of Income-tax Bihar and Orissa v. Manager, Court of Wards Estate, Bettiah
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
Practice and Procedure-Tax liabi/iry-LiabiUty dependent on OIU come of litigation-Assessment made while title suit was pending-Hlgli Court setting aside assessment-Propriety of-Procedure to bt foUowtd. During the pendency of a s1•it by a penon claiming lb be the heir of the Bettiah estate which was in the possession of the Manager, Court of Wards, the Income Tax Officer made an assessment on the Manager. Jn those proceedings the State of Bihar and the Manager claimed that the estate had ves!ed in the State by escheat and therefore the income was not liable to tax. The Jncome4ax Officer. the
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