Supreme Court of India
M/s Mangalam Publications, Kottayam v. Commissioner of Income Tax, Kottayam
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.
From the headnote
Issue for Consideration Reopening of a concluded assessment-reassessment u/s. 147 of the Income Tax Act, 1961 following issuance of notice u/s. 148 of the Act, legally sustainable or bad in law. Headnotes Income Tax Act, 1961 – ss. 147 and 148 – Reopening of a concluded assessment-reassessment u/s. 147 following issuance of notice u/s. 148 – Sustainability: Held: On the basis of the balance sheet submitted by the assessee before the Bank for obtaining credit, the assessing officer upon a comparison of the same with a subsequent balance sheet filed by the assessee for the assessment year
Authorities it was built on
- 1976 Income Tax Officer, I Ward, Dist. Vi, Calcutta & Ors. v. Lakhmani Mewal Das
- 1993 Phool Chand Bajrang Lal and Anr. v. Income Tax Officer and Anr.
- 2010 Commissioner of Income Tax, Delhi v. M/s. Kelvinator of India Limited
- 1960 Calcutta Discount Company Limited v. Income-tax Officer, Companies District, I and Another.
- 1996 Sri Krishna Pvt. Ltd. Etc. v. Ito Calcutta and Ors.
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.