Supreme Court of India
Commissioner of Income-tax, Gujarat v. A. Raman & Company
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
Indian Income-tax Act, 1961. s. 147-Conditions for the exercise of power to re-open assessnient. Constitution of India. 1950. Art. 226-Powers of High Court to issue writ when Income-tax Officer's jurisdiction to issue notice under s. 147 of the Indian Income-tax Act, 1961 is questioned-High Court must not re~ppraise evidence. The assessee firm consisted of two partners who were managers of their respective Hindu Undivided Families.…
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.