Supreme Court of India
Trustees of H.E.H. the Nizam's Supplemental Family Trust v. Commissioner of Income Tax
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 143(3), 147 and 148--Reassessment-Valid return for AY 1962-63 filed in 1964 was pending along with an application for refund of tax deducted at source-Note recorded by ITO in the file that question of giving credit for tax deducted at source could be considered at a later stage-Order not communicated to assessee-Notice to file fresh return for AY 1962- 63-fi'resh return filed -Order of reassessment challenged-Appellate Assis- tant Commissioner held reassessment valid as no final orders had been passed on previous retum--{/pheld by Income Tax Appellate Tribunal…
Where later benches applied it
Of those, 1 referred to
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