Supreme Court of India
Commissioner of Income Tax, Kanpur v. Nitya Nano Devkinandan
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, the appeals are allowed, the impugned judgment of the High Court is set aside and question No. 1 that was referred to the High Court by the Tribunal is answered in the negative, i.e., in favour of the Revenue and against the assessee.
Judgment, page 11
From the headnote
Income Tax Act, 1961-Sections 184(7), 185(3), (4), 263- Revision-Order u/s. 185(4)-Scribing of certificate u/s. 185(4) of the Act that the [inn stands registered for subsequent years-Whether results in an order, revisable u/s. 263 of the Act-Held, Yes. The respondent, assessee firm was allowed registration u/s. 185 of the Income Tax Act, 1961 for the assessment year 1967·68 and continued to be treated as a registered firm upto the assessment year 1973-74, when a show cause notice u/s. 263 of the Act was issued, requiring the assessee firm to show cause as to why the registration granted to it
Authorities it was built on
Where later benches applied it
- 2013 Secretary to Government of India v. Sawinder Kaur and Another
- 2010 State of Orissa v. Choudhuri Nayak (dead by Lr) & Ors.
Of those, 2 mentioned
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