Supreme Court of India
M/s. Mangalore Ganesh Beedi Works v. The Commissioner of Income Tax, Mysore 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
Judgment-High Court affirming Tribunal's order-Without any discussion on the issues involved-Reasons for the judgment not recorded- c Held, recording of reasons is a part affair procedure-Reasons/or affirmation have to be recorded-Matter remitted to High Court-Practice and Procedure. The present appeals by assessee and CA No. 4232 of 2003 were filed challenging the order of the High Court in the appeals under s.260- of the Income Tax Act, 1961.…
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