Supreme Court of India
Commissioner of Income Tax, Shillong v. Jai Prakash Singh
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that the High Court was not right in holding in the above circumstances that the assessment orders made are null and H 384 SUPREME COURT REPORTS (1996] 3 S.C.R. A void.
Judgment, page 7
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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