Supreme Court of India
Union of India and Anr. v. M/s. Chiranji Estate (p) Ltd. and Anr.
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. Chapter XX -Under-statement of value of property-Acquisition of property by Appropriate Authority-Whether correct-Held, comparison of incomparable properties and non comparison of comparable properties is fallacious-Hence order of appropriate authority rightly set aside by High Court. The Appropriate Authority in exercise of powers under Chapter XX- of the Income Tax Ad, 1961 considered the property in question to be under valued upon comparison with property situated in another Block.
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