Supreme Court of India
Pr. Commissioner of Income Tax – I, Chandigarh v. M/s. Abc Papers Limited
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
We hold that appeals against every deci sion of the ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is sit uated.
Judgment, page 19
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