Supreme Court of India

Kakadia Builders Pvt. Ltd. & Anr. v. Income Tax Officer Ward 1(3) & Anr.

Neutral citation
Reported as [2019] 5 S.C.R. 279
Bench Abhay Manohar Sapre and Dinesh Maheshw Ari JJ.
Decided 5 March 2019

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. 154, 234A, 234B and 234C , Chapter XIXA – The appellants-assessee filed settlemen t applications before the Settlement Commission during the pendenc y of the assessment proceedings for determination of the tax li ability – On 11.08.2000, the Settlement Commission passed an order and made certain additions and waived interest chargeable u/ss. 234A, 234B and 234C of the Act – Aggrieved, both appellant and Revenue fil ed rectification applications – Consequent to which, S ettlement Commission by order dated 11.10.2002 rectified its order dated 11.08.2000 u/s.154 of the

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • The ratio: what the Court held, verbatim, with the page it sits on
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.