Supreme Court of India
Smt. Amiyha Bala Paul v. Commissioner of Income Tax, Shillong
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; Sections 55A, 116, 120, 131(/), 133(6) and 142(2): Assessee filed return disclosing certain investment on construction of a house in two consecutive assessment years-Assessing Officer referring the matter of valuation of construction cost to Valuation Officer-Assessment of previous years reopened-Additions made therein towards undisclosed investment-Challenge to---Dismissed by the Appellate Authority-Tribunal allowed the appeal holding that the Assessing Officer could not refer such matter to the Valuation Officer-On Reference High Court held that the authority possess
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