Supreme Court of India
Commissioner of Income Tax 14 v. Jasjit Singh
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
For the foregoing reasons, the Court fi nds no merit in these appeals; they are accordingly dismissed, without order on costs.
Judgment, page 7
From the headnote
Issue for consideration: In search and seizure, the Assessing Offi cer was of the opinion that some documents and material “belonging t o” the respondents(s) assessee, were involved – Notice was issued by the concerned jurisdictional .Os. to the said assessees who contended that the period for which they were required to fi le returns, commenced only from the date the materials were forwarded to their .Os. Income Tax Act, 1961 – s.153C – The Revenue urged that the date (relatable to the period for which six years returns were t o be fi led by the assessee) was to be from the date when the search
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