Supreme Court of India
Pr. Commissioner of Income Tax 6 v. Nokia India Pvt. Ltd.
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.
What the Court ordered
In view of the foregoing discussion, the appeal succeeds and is accordingly allowed.
Judgment, page 4
From the headnote
Income Tax Act, 1961 – ss.260- , 148 – Assessing of ficer (AO) issued notice to the respondent u/s.148 – Obje ctions raised by the respondent were accepted by the ITAT – Aggrieved, Re venue filed appeal in the High Court – High Court dismissed the appe al in limine on the ground that it did not involve any substantial question of law within the meaning of s.260A of the Act – On appe al, held: The order of the High Court legally not sustainable – The follo wing four questions need to be answered by the High Cour t on their respective merits while deciding the appeal filed by the Revenue u/
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