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.
From the headnote
JUDGMENT: J U M N T In this appeal, by special leave, the question that falls for consideration relates to the scope of the powers of the Appellate Assistant Commissioner while dealing with appeals against orders of the Assessing Officers under Section 251 of the Income Tax Act, 1961 (hereinafter referred to as ’the act’). The matter relates to the assessment year 1956-57. M/s Nirbheram Daluram (hereinafter referred to as ’the asessee’) is a partnership firm carrying on business in grains, rice, gunny bags and oil seeds, etc.
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