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.
From the headnote
For the belated filing of Income-tax returns, for three consecutive assessment years, the respondent-assessee was imposed penalty under section 271(1)(a) of the Income-tax Act, 1961. On appeal by the assessee, the Appellate Assistant Commissioner confirmed the same. Revenue preferred an appeal before the Tribunal. The Tribunal decided the question in favour of the assessee and referred to the High Court the question of law as to whether the Tribunal was justified in law in cancelling the penalty levied on the assessee under section 271(1) for the three assessment years.
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