Supreme Court of India
Union of India and Anr. v. Banwari Lal Agarwal
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
Income Tax Act, 1961: Sections I 32, 276- and 279(2). Assessee-Search and seizure-Returns filed subsequent to--Delay in filing of the Returns-Assessee disclosing income much less than the income assessed-prosecution under Section 276- -Application filed by Assessee under Section 482-High Court held that the assessment made was in pursuance of a mutual understanding therefore no penal action could be taken against the respondent-Assessee was not afforded an opportunity to compound the matter under section 279(2) prior to the institution of the prosecution-Therefore it's initiation was not…
Where later benches applied it
Of those, 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.