Supreme Court of India
Union of India and Anr. v. M/s. Chiranji Estate (p) Ltd. and Anr.
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. Chapter XX -Under-statement of value of property-Acquisition of property by Appropriate Authority-Whether correct-Held, comparison of incomparable properties and non comparison of comparable properties is fallacious-Hence order of appropriate authority rightly set aside by High Court. The Appropriate Authority in exercise of powers under Chapter XX- of the Income Tax Ad, 1961 considered the property in question to be under valued upon comparison with property situated in another Block. The appropriate authority rejected the contention of the respondents that the value
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