Supreme Court of India

Kashiram Agarwala v. Union of India and Others

Neutral citation
Bench P.B. Gajendragadkar J.
Decided 6 October 1964

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

Income Tax Act, 1961 (43 of 1961), s. 121(1)-'lncome-tax Proceed­ ings transferred from one Income-tax Officer to another in the same locality -Recording of reasons, whether mandatory-Proviso to s. 127(1) effect of. Income-tax proceedings against the appellant before two officers in Calcutta were transferred by an. order of the Central Board of Revenue under s. 127(1) of the Indian Income-tax Act, 1961 to another Income­ lal< Officer in the same place.

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