Supreme Court of India

Commissioner of Income Tax, Mumbai v. Bhupen Champak Lal Dalal and Anr. Etc.

Neutral citation
Reported as [2001] 2 S.C.R. 178
Bench S. Rajendra Babu and S.N. Phukan JJ.
Decided 27 February 2001

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.

From the headnote

Code of Criminal Pmcedure, 1973-Section 151-Stay of pmceed- ings-Appeals regarding assessment of income pending before the Income-Tax Tribunal-Pmceedings in criminal cases also pending-Held, when the find- c ings of the appellate authorities are relevant to the criminal pmceedings pending, the p1vceedings of the criminal court be stayed-Income Tax Act, 1961. Criminal cases were filed against the respondents for the offences punishable under the Income- Tax Act, 1961. Appeal regarding assessment were also filed before the Income-tax Appellate Tribunal. Respondent filed application for stay of

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Where later benches applied it

Of those, 1 mentioned

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