Supreme Court of India

C.I.T., West Bengal Ii, Calcutta v. M/s. Electro House

Neutral citation
Reported as [1972] 1 S.C.R. 589
Bench K.S. Hegde J.
Decided 2 September 1971

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

For the reasons mentioned above, we allow Civil Appeal Nos. 1168 to 1171 of 71, discharge the answer given by the High Court to the question set out earlier and answer that question as follows:- The notice issued did not contravene section 33B and the Commissioner validly exercised his jurisdiction under section 3313.

Judgment, page 5

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