Supreme Court of India
Commissioner of Income-tax, Punjab v. Daulat Ram Khanna
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 (11 of 1922) s. 63-Notice under s. 34-Direction by Income-tax Officer to affix at address of assessee-No a/fixture on the notice board of the Income-tax Office-Sufficiency of substituted service. Code of Civil Procedure (Act 5 of 1908), O. V. '" 20(1)-Scope of. Under s. 63 of the Income-tax Act a notice under the Act may be served as if it were a summons under the Civil Procedure Code. Order V, r. 20(1) of the Code prescribes two alternative methods of service when the summons could not be served in the ordinary way, namely, ( 1) by affixing one copy of the summons in the
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