Supreme Court of India
National Lawyers Campaign for Judicial Transparency and Reforms Joint Secretary v. The Bar Council of India Chairman
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
Held as under: (SCC p. 239, para 10) ‘10. … There can be no manner of doubt that the words ‘reason to believe’ suggest that the belief 84 must be that of an honest and reasonable person based upon reasonable grounds and that the Income Tax Officer may act on direct or circumstantial evidence but not on mere suspicion, gossip or rumour.
Judgment, page 83
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