Supreme Court of India
M/s. Toyota Motor Corporation v. Commnr. 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.
From the headnote
Income Tax Act, 1961 - s. 263 - Proceedings under - Disposed of by Assessing Officer dropping the penalty c proceedings - Tribunal holding that initiation of the proceedings were impermissible in the background of the materials placed by the assessee - High Court remanding the matter to Assessing Officer to pass a reasoned order - On appeal, held: Appeal does not warrant interference at this stage - Assessing Officer is required to take into account all the relevant aspects and materials and pass reasoned order. -;. CIVILAPPELLATEJURISDICTION: CivilAppeal No. 5313 of 2008 From the final
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