Supreme Court of India
State of Uttar Pradesh v. Raja Yadvendra Dutt Dube
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
U.P. Agricultural Income-tax Act, 1948, ss. 14(1) & (2), 15(3), 25-Jurisdiction to assess when gross income exceeds Rs. 1 lakh-Revj sion Board whether competent to direct Collector to make an assessment after period under s. 25 has expired-Whether Collector can make assess. ment on basis of return filed before Sub-Divisional Officer on notice issu· ed by latter under s. 15 (3 )-whether assessment can be made on such return on the basis of notice issued under s. 14(1).…
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