Supreme Court of India

Commissioner of Income Tax, Mumbai v. Bhupen Champak Lal Dalal and Anr. Etc.

Neutral citation
Bench S. Rajendra Babu and S.N. Phukan JJ.
Decided 27 February 2001

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

Code of Criminal Pmcedure, 1973-Section 151-Stay of pmceed- ings-Appeals regarding assessment of income pending before the Income-Tax Tribunal-Pmceedings in criminal cases also pending-Held, when the find- c ings of the appellate authorities are relevant to the criminal pmceedings pending, the p1vceedings of the criminal court be stayed-Income Tax Act, 1961. Criminal cases were filed against the respondents for the offences punishable under the Income- Tax Act, 1961.…

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