Supreme Court of India
Assistant Commissioner of Income Tax v. Ak. Menon and Ors.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992: Section I I-Special Court-Jurisdiction of-Tax liability of a notified person-Held: Special Court has no jun'sdiction to detemiine whether the liability is bonafide reasonable, justified or enf orceable-lt can only deter mine the pliorities in which claims upon the property under attachment shall be paid. c The Special Court (Trial of Offences Relating to Transactions in Securities) Act was enacted in 1992 to provide for the establishment of a Special Court for the trial of offences relating to transactions in…
Where later benches applied it
- 2021 The Mavilayi Service Cooperative Bank Ltd. & Ors. v. Commissioner of Income Tax, Calicut & Anr.
Of those, 1 referred to
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