Supreme Court of India
Surinder Nath Kapoor v. Union of India & Ors.
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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