Supreme Court of India
Commissioner of Income Tax, Calcutta (central) v. Mis Paharpur Cooling Towers Pvt. Ltd.
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
Income Tax Act, 1961-Section 245-Settlement Proceedings-Powers of Settlement Commission-Power to reopen any completed proceed ings-Scope of-Whether the Commission could drop the penalry proceedings relating to Assessment years 1970-71 to 1974-75 in an application for settle- ment relating to Assessment Year 1975-76-Held, No. Tue· assessee, a Private Company, filed an application U/S 245- of the Income Tax Act, 1961, for settlement in respect of the Assessement year 1975-76.
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