Supreme Court of India
Sardar Bahadur S. Indra Singh Trust v. Commissioner of Income Tax, Bengal
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.
What the Court ordered
In the result we allow Civil Appeal No. 1084 of 1971, dis charge the answers given by the High Court and in their place, we answer the questions referred to the High Court in the affir mative and in favour of the assessee.
Judgment, page 6
From the headnote
a The first of these two appeals was brought by the appellant Trust on '!he strength of a certificate granted by the High Court under s. 66( )(2) of the Act. In that certificate all that we find is a bald statement by the High Court that the case is a fit one for appeal to this Court. This Court !las ruled that such a certificate is an invalid one and an appeal brought on the strength of such a certificate is not maintainbale. It is for that reason, the appellant filed the Special Leave application No. 2214 of 1971 seeking special leave from this Court to appeal against the very judgment
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.