Supreme Court of India
P.R. Metrani v. Commissioner of Income Tax, Bangalore
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.
What the Court ordered
For the reasons stated above, appeals are accepted and the order passed by the High Court is set aside.
Judgment, page 17
From the headnote
Income Tax Act, 1961; Sections 132: Search of premises of assessee-Recovery and seizure of unaccounted money, gold biscuits, gold jewellery and documents-Assessing authority ordering certain additions in assessment-Additions in the assessment confirmed by the appellate authority holding that presumption under Section 132 (4A) available for framing the regular assessment-Reversed by the Tribunal excepting additions relating to value of the properties-Tribunal referring questions of law pertaining to scope of Section 132 (4A) of the Act-High Court answering all the questions in favour of
Where later benches applied it
- 2017 Justice K S Puttaswamy (retd.), and Anr. v. Union of India and Ors.
- 2014 Sasi Enterprises v. Assistant Commissioner of Income Tax
Of those, 2 mentioned
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.