Supreme Court of India

Tara Devi Aggarwal v. Commissioner of Income-tax, West Bengal, Calcutta

Neutral citation
Reported as [1973] 2 S.C.R. 1035
Bench K. S. Hegde, P. Jaganmohan Reddy and H. R. Khanna JJ.
Decided 27 November 1972

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, having regard to the fact 1hat the assessments for the years 1955- 56 10 1959-60 were· already beyond time for taking action, he can­ celled the assessment for 1960-61 and directed the Income-tax Officer 10 make a fresh assessment as stated atlove.

Judgment, page 5

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