Supreme Court of India
Chironjilal Sharma Huf v. Union of India and Ors.
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 - s.1328(4)(b) - Payment of interest on delayed assessment- Search conducted in house of appellant - Cash amount of Rs. 2,35,0001-recovered - Order passed u/s.132(5) on 31.5.1990 - Assessing Officer ( .O.) calculated tax liability and cash seized in search from appellant's house appropriated - Order of . 0. set-aside by Tribunal - Revenue accepted the order of Tribunal - Appellant got refund of Rs.2,35,0001-alongwith interest from 4.3.1994 (date of last of the regular assessments by .O.) until the date of refund - Claim of appellant-assessee for interest u/s.1328(4)(b)…
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