Supreme Court of India
C.i.t Central, Calcutta v. National Taj Traders
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.
4 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1922, Section 33B-Constructi'on of section 33B wit# parti-· cular bearing on the scope of the appellate powers of the Tribunal under sub section 4 thereof and the effect ·of sub-section 2(b) on sub section (4)- ... I ,, , t • • Whether sub section 2(b) of section 33B has the effect of attenuation or turtait~ ,.. ing. the appellate por.;ers of the Tribunal under sub section 4. "f- in respect of the accounting years ending March 31, 1957 and March 195!~ respectively on the voluntary returns submitted by the respondent, the Income Tax Officer ' ' Ward District TI (1) Calcutta
Where later benches applied it
- 2014 Commissioner of Income Tax - Ill v. M/s.calcutta Knitwears, Ludhiana
- 2013 Singareni Collieries Co. Ltd. v. Vemuganti Ramakrishan Rao & Ors.
- 2025 Gayatri Balasamy v. M/s Isg Novasoft Technologies Limited
- 2018 Indore Development Authority v. Shailendra (dead) through Lrs. & Ors.
Of those, 2 relied on · 2 referred to
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