Supreme Court of India
Ajantha Industries and Ors v. Central Board of Direct Taxes, New Delhi & Others
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.
2 Supreme Court benches have cited this judgment.
From the headnote
J11co111e Tax Act, 1961-Section 127(1)_.:_Recording of reasons and cdm munication thereof is mandatory-Non.communication to the cissessee is l"io/a tive of the principles of natural justice-Purport of recdrding of reasons. The appellants were assessees under the Income Tax Act under the juris diction of the Income Tax Officer, Nellore since a number of yean. On 23-1-1973, the Central Board of' Direct Taxes sent a notice to the appellants. under s. 127(1) of the Income Tax Act proposing to transfer their case files "for facility of investigations" from the respective Income Tax Officer,
Where later benches applied it
- 1990 Management of M/s M.S. Nally Bharat Engg. Co. Ltd. v. State of Bihar & Ors.
- 2014 Biswanath Bhattacharya v. Union of India & Others
Of those, 1 mentioned · 1 not applicable
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