Supreme Court of India
Prem Dass v. Income Tax Officer
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, ss. 276- , 277 r/w 132 (4A)-Sessions Coult on appreciation of evidence reversing conviction awarded by trial coult and ac- quitting appellant of offences of filing incorrect returns of income and with- holding books of account-High Coult on re-appreciation of evidence and c applying the presumption under s. 132 (4A) reversing the Sessions Court-Held, ingredients of offences not established; presumption under s. 132 ( 4A) cannot apply. Income Tax Act 1961, s 271(1)(c) r/w 279( JA)-Appellant charged with offences of filing incorrect returns of income and withholding books
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