Supreme Court of India
Tulsiram Sanganaria & Anr. v. Shrimati Anni Rai & Ors.
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
Section 54 of the Income-tax Act, 1922, created a complete bar to the production by officials and other servants of the Income-tax Department of the documents mentioned in the section. But, where the assessee or his representative-in- interest himself produces a copy of the incometax assessment order in any legal proceeding the order would be admissible in evidence. [311H; 312 - ; 31 ] Emperor v. Osman Chotani (1942) 10 I.T.R. 429, Suraj Narain v. Seth Jhabhu Lcl & Ors., (1945) 13 I.T.R. 13 and Buchibai v. Nagpur University, (1947) 15 I.T.R. 150, approved.
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