Supreme Court of India
Dmai
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.
What the Court ordered
We are of the opinion that the view taken by the High Court is correct.
Judgment, page 8
From the headnote
The respondent- Hindu Undivided Family filed returns for the assessment years 1961-62 and 1962-63 showing the income of Rs. 13,935 and Rs.24,943 respectively. The Income Tax Officer determined the income of the respondent of Rs. 28,513 and Rs. 28,463 respectively for the assessment years. Subsequently, when the Income Tax Officer came to know that the assessee respondent had not disclosed certain income from the sale of lands in its returns. he issued notice u/s. 148 of the Income-tax Act, 1961 for the assessment years on 9.3.1965.
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