Supreme Court of India
Income Tax Officer, Cuttack and Ors. v. Biju Patnaik
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
For the reasons mentioned by the Income- tax Officer in the proceedings drawn on July 2, 1965.
Judgment, page 6
From the headnote
Income Tax Act, 1961: Sections 147 & 148--Condition Prcedent for exercise of jurisdiction by I. T. 0. The respondent•assessee was assessed to income tax for the assess ment year 1957-58 ending with f"mancial year March 31, 1957. Subse- quently, it came to the notice of the Income Tax Officer that the assessee bad not shown in bis return a sum of Rs.15 Iakbs which be bad earned as capital gains by the sale of bis mining business.…
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