Supreme Court of India

Jagdish Transport Corporation & Ors v. Union of India and Ors.

Neutral citation
Reported as [2023] 5 S.C.R. 321
Bench M. R. Shah and C. T. Ravikumar JJ.
Decided 28 April 2023

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, the present appeals are accordingly allowed.

Judgment, page 6

From the headnote

Income Tax Act, 1961 – ss.245, 245C(1), 245HA, 245D – Application u/s.245C(1) was filed by the appellants before the Settlement Commission – Order dtd. 31.03.2008 passe d by the Settlement Commission – High Court while dismissing the writ petition, filed by the appellants challenging the sho w cause notice for re-assessment issued in terms of order dtd. 31.03.2008, observ ed that the said order was a nullity – Justification of – Held: Settlement Commission specifically observed in the order dtd. 31.03.2008 t hat it was not practicable to examine the records, investi gate the case for proper

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