Supreme Court of India

Jaipur Mineral Development Syndicate, Jaipur v. The Commissioner of Income-tax, New Delhi

Neutral citation
Reported as [1977] 2 S.C.R. 460
Bench Hans Raj Khanna and V.R. Krishna Iyer JJ.
Decided 16 December 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.

1 Supreme Court bench has cited this judgment.

What the Court ordered

For the reasons stated above, we are unable to agree with the view taken by the Allahabad High Court in that decision.

Judgment, page 4

From the headnote

Indian Income-tax Act, 192Z, S. 660)-Retuni of unanswued rrfumce by High Court on non-appearance of party, whether functus officio to recall order for disposal on merits. At the. instance of the assessee-appellant, his matter WaS referred to the High Court under s .. 66(1) of the Indian Income-tax Act, 1922. He wa~ issued a notice by the High Court to file his paper-books within th~ee months, but failed to do so, or to appear at the hearing, as the notice got misplaced by his clerk who received it. The High Court returned the reference unaswered. Later, the notice was found and the appellant

Where later benches applied it

Of those, 1 mentioned

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