Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench Sujata V. Manohar and S. Rajendra Babu JJ.
Decided 4 May 1998

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

In the result, the order made by the High Court which is under appeal before us shall stand modified in terms stated above.

Judgment, page 4

From the headnote

JUDGMENT: J U M N T S Rajendra Babu, J. The appellants before us preferred a writ petition under Article 226 of the constitution of India before the High Court of Delhi seeking for a direction to extend the benefit of waiver of penalty arising under Section 271 (4A) of the Income Tax Act. 1960(hereinafter referred to as "the Act"). Pursuant to a scheme, the second appellant, Firm made an application on February 12, 1965 stating that they would place before the Income Tax Officer a true statement of their financial assets, transactions and they were prepared to file a statement of the affairs…

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
Sign in to read - for free

An email address, no password.