Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Decided 8 February 1996

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.

From the headnote

JUDGMENT: J U M N T BHARUCHA . J. This is an appeal by special leave. The order that is impugned was passed by the High Court at Calcutta in an income-tax reference. The questions that the High Court was called upon to answer were : "1. Whether on the facts and in the circumstances of the case, there was a valid assessment on an .U. . for the assessment year 1955-56? 2. If the answer to question no.1 is in the affirmative, Then, whether on the facts and in the circumstances of the case, the assessments for 1958-59 to 1962-63 in the status of .U. . are valid?" The reference related to…

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