Supreme Court of India
Honda Siel Power Products Ltd. v. Commissioner of Income Tax, Delhi
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-ss. 254(2) and 154-Rectification by c tribunal, of its own mistake apparent from record-Scope of-Tribunal overlooking judgment of coordinate bench on the issue and rejecting the claim of asses see-On rectification application, tribunal exercising its power u/s. 254(2) and rectifYing its earlier order-Held: Tribunal was justified-When prejudice results from an order attributable to Tribunal's mistake, error or omission apparent from record, then it is the duty of Tribunal to set it right-Atonement to wronged party by Tribunal for wrong committed by it does not amount to…
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