Supreme Court of India
Ashirwad Enterprises and Ors. v. State of Bihar 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961-Sections 245C, 245H and 276C-Prosecution (._ ' c proceedings initiated by Revenue for concealment of income and wilfal attempt to evade tax-Petition before High Court under section 482 Cr.P. . to quash the proceedings claiming that applications were filed before Settlement Commission before initiation of prosecution proceedings and they are pending- Refusal by High Court to quash the proceedings-Correctness of-Held, prosecution proceedings cannot be initiated if the applications before Settlement Commission were made prior to it-On facts, since immunity ordP.r was passed…
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