Supreme Court of India
Anil Minda and Others v. Commissioner of Income Tax
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 above and for the reasons stated above, all these appeals fail and the same deserve to be dismissed and are ac cordingly dismissed.
Judgment, page 7
From the headnote
Income Tax Act, 1961 – ss. 132, 158, 158BC, 158BE(b ) – Period of Limitation – Commencement of – Whether the p eriod of limitation of two years for the block assessment un der Section 158BC/158BE would commence from the date of the Pan chnama last drawn or the date of the last authorization – eld: Supreme Court in the case of VLS Finance Limited held that the relevant date would be the date on which the Panchnama is drawn and not the date on which the authorization/s is/are are issued – I t cannot be disputed that the block assessment proceedings are initiated on the basis of the entire
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