Supreme Court of India
M/s. R.R. Holding P. Ltd. v. Commissioner of Income Tax, Delhi 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.
What the Court ordered
In view of the aforesaid position it is but appropriate that the High Court should hear the matter afresh.
Judgment, page 5
From the headnote
Income tax Act, 1961: Sections 244(/ ), 260A-Jssue relating to interest on refund-High c Court held that assessee 's case was covered by Modi Industries case and no reference was necessary-In subsequent assessment order in respect of the same assessee, Tribunal took different view and appeal filed by Revenue against the tribunal's order was admitted by High Court-Appeal to Supreme Court-Held: Undisputedly a question of law is involved which is required to be adjudicated more particularly when for the subsequent year an appeal has been admitted and the basic question to be considered has been
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