Supreme Court of India
M/s. K.C.C. Software Ltd. and Ors. v. Director of Income Tax (inv.) 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.
From the headnote
Income Tax Act, 1961; Ss. 132(1 )(iii), 132(3), 132(8A), · 132(b), 153( ) and 158( ): c Search of premises of assessee by income tax authorities - -Seizure ·of jewellery, cash and fixed deposit receipts - Operation of bank accounts restrained in terms of order passed by authorities uls. 132(8) of the Act- Representations of_ assessees for release of seized articles, cash and to lift restraint order not considered by authorities - Writ petition - dismissed by High Court - On appeal, Held: Since order passed by the authorities u/s. 132(8) of the Act not challenged --+ ~ by assessee, no relief
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