Supreme Court of India
Gurbaksh Singh v. Union of India & 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
For the reasons stated above the appeals fail and are dismissed with costs.
Judgment, page 8
From the headnote
Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Dcliu-Sections 11, llA and 20-Scope of. Section 11 of the Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Delhi provides for assessment of tax. Section 1 lA pro vides for assessment or reassessment in case of escaped or under-assessment. Section 20 provides for appeals and revision. In 1959 the assessee was assessed by the Sales Tax Officer for the assessment year 1955-56. The appellate authority remanded the matter holding that the assessment for the first two quarters \Vas invalid having
Where later benches applied it
Of those, 1 relied on
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