Supreme Court of India
Commissioner of Income Tax, Jabalpur v. Mis. Durga Engineering and Foundry Works
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. 254(2) and 256-Income return filed by assessee firm-Assessing Officer making additions to the income treating certain amount as unexplained cash credits-Assessment upheld by Commissioner in appeal-Assessee 's appeal allowed by Income Tax Appellate Tribunal and Assessing Officer directed to pass fresh order-Neither party sought any re.ference-Assessee filed b~fore Tribunal an application seeking rectification of its order Application allowed-Tribunal directed to delete the additions made by Assessing Officer-Revenue filed an application seeking reference on two
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