Supreme Court of India
Commissioner of Income Tax - Ill v. M/s.calcutta Knitwears, Ludhiana
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that for the purpose of Section 15880 of the Act a satisfaction note is sine qua non and must 8 be prepared by the assessing officer before he transmits the records to the other assessing officer who has jurisdiction over such other person.
Judgment, page 25
Authorities it was built on
- 2002 Union of India v. Hansoli Devi & Ors.
- 1962 Gursahai Saigal v. Commissioner of Income-tax, Punjab
- 2003 Nasiruddin and Ors. v. Sita Ram Agarwal
- 2002 M/s Grasim Industries Ltd. v. Collector of Customs, Bombay
- 2011 B.premanand & Others v. Mohan Koikal & Others
- 1950 Commissioner of Agricultural Income-tax, Bengal v. Sri Keshab Chandra Mandal
- 2002 Bhaiji v. Sub Divisional Officer, Thandla and Ors.
- 2003 Shiv Shakti Coop. Housing Society, Nagpur v. M/s. Swaraj Developers and Ors.
- 2004 Prakash Nath Khanna and Anr. v. Commissioner of Income Tax and Anr.
- 2002 Jinia Keotin and Ors. v. Kumar Sitaram Manjhi and Ors.
- 2004 Swedish Match Ab and Anr. v. Securities and Exchange Board, India and Anr.
- 2007 M/s. Mahim Patram Private Ltd. v. Union of India & Ors.
- 1979 C.i.t Central, Calcutta v. National Taj Traders
- 1994 Commissioner of Wealth Tax v. M/s. Shravan Kumar Swarup and Sons, Etc. Etc.
Where later benches applied it
- 2022 Checkmate Services P. Ltd. v. Commissioner of Income Tax-1
- 2020 M/s Super Malls Private Limited v. Principal Commissioner of Income Tax 8, New Delhi
- 2022 Principal Commissioner of Income Tax-iii, Bangalore and Another v. M/s Wipro Limited
Of those, 2 relied on · 1 referred to
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