Supreme Court of India
Dmai
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
We are of the opinion that the High Court was not right in holding in the above circumstances that the assessment orders made are null and void.
Judgment, page 5
From the headnote
JUDGMENT: J U M N T .P.JEEVAN REDDY,J. These appeals are preferred against the judgment of the Gauhati High Court answering the following question in favour of the assessee and against the revenue: "Whether on the facts and in the circumstances of the case, the Tribunal was correct in holding that non-service of notice under section 143(2) of the Income-tax Act, 1961, against nine out of the ten legal representatives of the deceased Shri .N.Singh did not invalidate the assessment orders of the Income-tax Officer relating to the assessment years 1965-66, 1966- 67 and 1967-68 and that it was at…
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.