Supreme Court of India

Commissioner of Income Tax Kerala, Ernakulam v. V.damodaran,trivandrum

Neutral citation
Reported as [1980] 1 S.C.R. 944
Decided 15 October 1979

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 hold that the Appellate Tribunal was not com­ petent to refer the second question, and the reference to that extent must be considered void.

Judgment, page 9

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