Supreme Court of India
Commissioner of Income Tax, Jalpaiguri v. Om Prakash Mittal
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; Section 245 : Income Tax Settlement Commission-Order .of Settlement-Section 245- Scope and ambit of-Held: Foundation for settlement is filing of an application by assessee at any stage of a case-Full and true disclosure of the income is statutory requirement for consideration of the application provided additional tax on the undisclosed income not to exceed the prescribed limit-Merely because provisions under Section 245(I) provides that order of settlement is conclusive it does not take away the power of the Commission/Revenue to decide whether the settlement was…
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