Supreme Court of India
Killick Nixon Ltd., Mumbai v. Deputy Commissioner of Income Tax, Mumbai and Ors.
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.
What the Court ordered
In the result, we allow the appeal, set aside the judgrnent of the High c Court and quash the notices under Section 142 (1) of the Act dated 16.8.1999 and 30.12.1999 read with letters dated 16.8.1999, 30.12.1999 and 15.2.2000.
Judgment, page 11
From the headnote
Income Tax Act, 1961: Sections 142(1), 143, 90 and 91--Assessee filing return-Assessing Officer disallowing certain claims-Appellate Authority upholding order of Assessing Officer in respect of certain items but setting aside the order with regard to four heads and remitting the matter to assessing authority-Assessing Officer giving effect to the appellate order, determining the assessed income and raising demand-Meanwhile assessee filing declaration under Kar Vivad Samadhan Scheme-Tax arrears determined and paid-Designated authority issuing final certificate-Assessing Officer re-opening
Where later benches applied it
Of those, 1 relied on
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