Supreme Court of India
P. Jayappan v. S.K. Perumal, First Income-tax Officer, Tuticorin
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.
5 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that the pendency of the reassessment procedings cannot act as a bar to the institution of the criminal prosecution for offences punishable under section 276C or section 277 of the Act.
Judgment, page 8
Where later benches applied it
- 2011 Radheyshyam Kejriwal v. State of West Bengal and Anr.
- 2006 Standard Chartered Bank and Ors. v. Directorate of Enforcement and Ors.
- 2004 Ashirwad Enterprises and Ors. v. State of Bihar and Anr.
- 2001 Commissioner of Income Tax, Mumbai v. Bhupen Champak Lal Dalal and Anr. Etc.
- 1992 K.T.M.S. Mohd. and Anr. v. Union of India
Of those, 5 mentioned
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