Supreme Court of India

Surinder Nath Kapoor v. Union of India & Ors.

Neutral citation
Reported as [1988] SUPP. 2 S.C.R. 211
Decided 3 August 1988

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

Income Tax Act, 1961-Whether a garnishee order passed by Income-tax Officer under section 226(.J)(x)-Of-For payment of a fictiiious sum withouc notice under section 226(3) of and whether con­ sequent sale of property pursuant to such an order are null and void. This Civil Micellaneous Petition was filed by a firm, Raja Proper­ ties, for directions consequent upon the disposal of a special leave peti­ tion (civil) filed by one Surinder l'<ath Kapoor. c Surinder Nath Kapoor was one of the partners of M/s. Krishna Kapoor & Co. M(s. Indo-Kashmir Carpets and Handicrafts was a sister concern of

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