Supreme Court of India
M. Janardhana Rao v. Joint Commissioner of Income Tax
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961; Section 260- : Appeal under Section 260- -Procedural requirements-Held : High Court not empowered to decide an appeal without following due procedure prescribed therefor-Since High Court disposed of the appeal without formulating and determining question of law at admission stage, matter remitted to the High Court for deciding it afresh strictly following the procedural requirements of Section 260- . Question of law vis-a-vis substantial question of law-Distinction 1 between. Right of appeal-Regulations of The question which arose for determination in these appeals were
Where later benches applied it
- 2015 Premier Breweries Ltd., Karnataka v. Commissioner of Income Tax, Cochin
- 2021 Deputy Commissioner of Income Tax & Anr. v. M/s. Pepsi Foods Ltd. (now Pepsico India Holdings Pvt. Ltd.)
Of those, 1 distinguished · 1 referred to
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