Supreme Court of India

State of Andhra Pradesh v. T.G. Lakshmaiah Setty and Sons

Neutral citation
Reported as [1994] 3 S.C.R. 523
Bench K. Ramaswamy and N. Venkatachala JJ.
Decided 13 April 1994

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.

What the Court ordered

We hold that the aggrieved assessee has only to pursue the remedies provided in the Act and he has no right to make an application under s.20 of the Act seeking revision of the orders of assessments made under the Act by original authorities.

Judgment, page 8

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