Supreme Court of India

K.C. Builders and Anr. v. The Assistant Commissioner of Income Tax

Neutral citation

Reported as [2004] 1 S.C.R. 1134

Bench B.N. Agarwal and Dr. Ar. Lakshmanan JJ.

Decided 28 January 2004

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.

What the Court ordered

We hold that in the facts and circumstances of the case there is no concealment of income by the assessee.

Judgment, page 14

Authorities it was built on

1992 K.T.M.S. Mohd. and Anr. v. Union of India cited by 5

Where later benches applied it

2025 Vijay Krishnaswami @ Krishnaswami Vijayakumar v. The Deputy Director of Income Tax (investigation) referred to
2024 M/s Karnataka Emta Coal Mines Limited and Another v. Central Bureau of Investigation referred to
2016 Videocon Industries Ltd. & Anr. v. State of Maharashtra & Ors. referred to

Of those, 3 referred to

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
The ratio: what the Court held, verbatim, with the page it sits on
Every bench that relied on it, and every bench that argued against it
Search every reported judgment, by party, citation or question
Download the PDF, copy pinpoint citations ready for a filing

An email address, no password.