Supreme Court of India
Commissioner of Income Tax, Bhopal v. M/s. Shelly Products 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.
3 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, I96I; Sections 4, I30, 140A, I43, 144, I90, I92, I93, I94, I99, 207 to 211 and 240 with amendments and Circular dated 23rd January, 1990: Seif-assessment/payment of advance tax by the assessee-Order of regular assessment annulled by the Appellate Authority/Tribunal-Failure of the authorities to pass fresh order of assessment-Refund of the tax with interest allowed by the Tribunal and affirmed by the High Court on appeal-Held: c Seif-assessment of the total income and income tax thereon was done by the assessee as per provisions of the Finance Act/Income Tax Act-Hence it
Where later benches applied it
- 2018 State Bank of India v. V. Ramakrishnan & Anr.
- 2022 University of Kerala and Ors. Etc. v. Merlin J. N. and Anr. Etc. Etc.
- 2022 Vijay Madanlal Choudhary & Ors. v. Union of India & Ors.
Of those, 1 relied on · 2 referred to
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