Supreme Court of India
Commissioner of Income Tax, Delhi v. M/s. Kelvinator of India Limited
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.
4 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: s.147 - Power to reassess - The word "opinion" inserted in s.147 after the enactment of Direct Tax Laws (Amendment) Act, 1987 i.e. prior to 1st April, 1989, vested arbitrary powers in the Assessing Officer to reopen past assessments on mere change of opinion - The concept of "change of opinion" stood obliterated with effect from 1st April, 1989, i.e. after substitution of s.147 of the Act by Direct Tax Laws (Amendment) Act, 1989- Direct Tax Laws (Amendment) Act, 1987 - Circular No.549 dated 31st October, 1989. The question which arose for consideration in the present
Where later benches applied it
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2024 M/s Mangalam Publications, Kottayam v. Commissioner of Income Tax, Kottayam
- 2022 Deputy Commissioner of Income Tax (central) Circle 1(2) v. M/s. M. R. Shah Logistics Pvt. Ltd.
- 2021 M/s Radha Krishan Industries v. State of Himachal Pradesh & Ors.
Of those, 4 referred to
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