Supreme Court of India
Commnr. of Income Tax, Indore v. Pawan Kumar Laddha
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.
What the Court ordered
We are of the view that Section 249(4)(a) cannot be read into Section 253(1)(b) of 1961 Act.
Judgment, page 5
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