Supreme Court of India
M/s. Tanna and Modi v. C.L.T. Mumbai Xxv and Ors.
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
We are of the opinion that no case has been made out for invoking our jurisdiction under Article 136 of the Constitution of India.
Judgment, page 13
From the headnote
Voluntary Disclosure of the Income Scheme, I997 : s.64(2)-Revocation of certificate-Search and seizure action against c partners of firm-Income Tax authorities having already discovered assets declared in VJDS by assessee firm-Fact of search not disclosed in VIDS application-Certificate declared null and void-Writ Petition dismissed by High Court -Held: Though under Income Tax Act and VIDS, 1997 a firm and its partner mqy have to be treated differently, a firm is the conglomeration of its partners, and it is not a juristic person-On facts, disclosure made by firm related to some amount which
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