Supreme Court of India

Income Tax Officer, Lucknow v. M/s. S. B. Singhar Singh & Sons & Anr.

Neutral citation
Reported as [1977] 1 S.C.R. 214
Bench H. R. Khanna, R. S. Sarkaria and Jaswant Singh JJ.
Decided 17 August 1976

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, the learned Judge set aside the Tribunal's order, dated June 9, 1956, and directed the Tribunal tq dispose of the assessee's application dated April, 2, 1956, afresh in accordance with law.

Judgment, page 5

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