Supreme Court of India
Waldies Ltd. v. Commissioner of Income Tax, West Bengal
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
Companies (Profits) Surtax Act: Sections 4, 13 and 14. Mistakes-Apparentfi"om the record-Rectification of- Y 1964-65- 'Record '-Scope of-Tax liability under S.147 of Income Tax Act Enhanced-Consequently surtex assessment rectified-On reversal of order passed under S.147 surtex assessment again rectified-Held: Income Tax assessment order part of records of surtax assessment proceedings-Hence, for second rectification there was mistake apparentfi"om the record-Income Tax Act, 1961, S.147.
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