Supreme Court of India
Esthuri Aswathiah v. Commissioner of Income-tax, Mysore
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
Up to the assessment year 1951-52, the appellant -adopted the year ending on 30th June as the previous year applicable to him. For the assessment year, 1952-53, the assessee filed a return for 21 months commencing on 1st July 1950 and ending on 31st March, 1952 and requested the Income-tax Officer to accord his sanction to the change of the previous year from an year ending on 30th June to an year ending on 31st March.…
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