Supreme Court of India
M/s. South India Steel Rolling Mills, Madras v. Commissioner of Income Tax, Madras
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-Sections 33(1)(a), 34(3)(a) 155, 263-Whether revision of assessment by the Commissioner under Section 263 withdrawing development rebate granted to the assessee finn under section 33(1)(a) for the assessinent years 1962-63, 1963-64, 1967-68, 1968-69 on dissolution of the old parlnership finn due to death of one of the partners before the expiry of the statutory period of eight years prescribed by section 34(3 )(a) is justified and proper-Held : The new partnership firm constituted by the surviving parlner and the legal heirs of the deceased to carry on the same business
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