Supreme Court of India
Genpact India Private Limited v. Deputy Commissioner of Income Tax & Anr.
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. 246(1)(a) and 246A(1)(a) – Scope of – Held: Sco pe of the provisions cannot be confined to the issues aris ing out of or touching upon assessment proceedings u/ss. 143 of 14 4 of Income Tax Act – Determination u/s. 115QA of the Act would also get covered under s. 246(1)(a). s. 115QA – Assessment order – Liability u/s. 115QA – Denied by assessee – Writ petition challenging assessment order – Petition disposed of by High Court on the ground that the same c ould not be entertained due to availability of alternate rem edy u/s. 246- of the Act – Appeal to Supreme Court –
Authorities it was built on
- 1984 Siliguri Municipality & Others v. Amalendu Das & Others
- 2006 Chhabil Das v. Pappu
- 2018 Authorized Officer, State Bank of Travancore and Another v. Mathew K. C.
- 2008 State of U.P. & Anr. v. U.P. Rajya Khanij Vikas Nigam S.S. & Ors.
- 2001 Shri Sant Sadguru Janardan Swami (moingiri Maharaj) Sahakari Dugdha Utpadak Sanstha and Anr. v. State of Maharashtra and Ors.
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