Supreme Court of India
M/s Bharat Petroleum Corp.ltd. v. State of Punjab.
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 it would be open to the assessee to challenge the Order of Assessment by filing appeal before the First Appellate Authority which will decide the matter on merits, uninfluenced by the observations made in the impugned judgment of the High Court.
Judgment, page 2
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