Supreme Court of India
K. Basavarajappa v. Tax Recovery Commissioner, Bangalore and Others
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961, Income Tax Rules,-Rule 60 of the Second Schedule-Locus Stan di of proposed purchaser to make application for setting aside auction sale-Deposited the amount-Held by mere agreement to sell the appellant got no interest in the property put to auction and cannot claim to get the auction sale set aside by making an application and depositing the amount. Rule 16(1) and 16(2) Read with Rules 51 & 48 Agreement of sale-Defaulter-No pennission of tax recovery officer-Held entering into an agreement bypassing the statutory requirements cannot claim any legal interest for setting
Where later benches applied it
- 2025 The Correspondence, Rbanms Educational Institution v. B. Gunashekar & Another
- 2006 Krishnaswamy S. Pd. and Anr. v. Union of India and Ors.
- 2001 Union of India v. M/s Shatabadi Trading and Investment Pvt. Ltd. and Ors
Of those, 1 referred to · 2 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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
An email address, no password.