Supreme Court of India

Commissioner of Income Tax, Allahabad & Ors. v. Ms. Vindhya Metal Corporation & Ors.

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench S.C. Agrawal and G.B. Pattanaik JJ.
Decided 5 March 1997

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 This appeal is directed against the judgment of the Allahabad High Court dated May 4, 1983 whereby Civil Misc. Writ Petition No. 99 of 1992 filed by the respondents was allowed and the authorisation made by the Commissioner of Income Tax (for short ’the Commissioner’) under Section 132- of the Income Tax Act, 1961 (hereinafter referred to as ’the Act’) and the proceedings in consequence thereof were quashed.…

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • 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
Sign in to read - for free

An email address, no password.