Supreme Court of India
Marshall Sons and Co. (india) Ltd. 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.
2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961 : Sections 139(2), 142( 1)-f'eriod for filing retum-Detennination of-Amalgamation of Company w.e.f 1.1.82 as per the Scheme-Scheme sanctioned by Company Court without specifying any other date for amalgamation-Name of the Company strnck off from the register of Registrar of Companies on 21.1.1986-Notice to file retum for the period from 1.1.82 to 21.1.86-Held, in the circumstances of the case the date of amalgamation is 1.1.82, hence the notices issued by Income Tax Officer not wa"anted in law.
Where later benches applied it
- 2022 Principal Commissioner of Income Tax (central) – 2 v. M/s. Mahagun Realtors (p) Ltd.
- 2019 M/s Dalmia Power Limited & Anr. v. The Assistant Commissioner of Income Tax Circle 1, Trichy
Of those, 1 relied on · 1 referred to
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