Supreme Court of India
Director General of Income Tax (investigation) Pune & Ors. v. M/s. Spacewood Furnishers Pvt. Ltd. & 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961-s.132-Warrantofauthorization c for search of the premises of assessee - Interference with by High Court - In exercise of jurisdiction u/Art. 226 of the Constitution - Propriety of - Held: The assessee is not entitled to communication of the reasons for the belief at the stage of issuing of the authorization - High Court committed serious error in reproducing in great details the content of satisfaction notes containing the reasons - Such exercise of High Court was highly premature conferring undue advantage to assessee and thereby frustrating the endeavour of the Revenue
Where later benches applied it
Of those, 1 referred to
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