Supreme Court of India
Raja Ram Kumar Bhargava (dead) by Lrs. v. Union of India
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
Income Tax Act, 1922, Sections 66(5), 66(7) Income Tax Act, 1961, Sections 297(2)(a), 297(2)(i) Excess Profit Tax Act, 1940, Section 21. c Removal of Difficulties Order, 1962. Assessee-Assessment made and recovery effected under the 1922 · Act-Tax reduced on reference to High Court subsequent to commence- ,_ j ment of 1961 Act-Claim to interest on refund of income and excess profit taxes-'Completed assessment'-Meaning of-Section 297(2)(i) and not 297(2)(a) held applicable-Claim to interest on refund of income tax wholly insupportable-Claim to interest on excess profit tax ·~· upheld-Suit…
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