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 hold that no revised returns could be filed by the assessee for the said two assessment years, the assessments made beyond the prescribed period of four years (but within five years) are not saved by Section 153(1)(c).
Judgment, page 9
From the headnote
JUDGMENT: J U M N T .P. JEEVAN REDDY.J. These appeals are preferred against the Judgment of the Calcutta High Court answering the three questions referred to it under Section 256(1) of the Income-Tax Act against the assessee and in favour of the Revenue the three questions are: "1. Whether, on the facts and in the circumstances of the Tribunal was correct in law in holding that the return of income furnished by the assesses by virtue of the provisions contained in sub-section (4) of Section 139 of the Income Tax Act, 1961 beyond the time allowed under sub-section (1) or sub-section (2) of the…
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