Supreme Court of India
Empire Stores v. Income Tax Officer
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: ORDER 1. The submission of learned counsel for the petitioner is that the change made in the law has no retrospective application in order to permit the authority to rely on the larger period of limitation prescribed under the new law. On this basis he submits that in the present case the notice of reassessment given to the petitioner is invalid because it is based on the application of the larger period of limitation prescribed under the new law.
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