Supreme Court publishes list of proposed neutral citation numbers from 01.01.2014 to 31.03.2023 

Supreme Court publishes list of proposed neutral citation numbers from 01.01.2014 to 31.03.2023 

The Supreme Court of India has published a list of proposed neutral citation numbers for the period i.e., 01.01.2014 to 31.03.2023 

The announcement for the neutral citation was made last month by the Hon’ble Chief Justice. Neutral citation is a form of citation where the Supreme Court would assign a unique sequential number to each judgment as a permanent identification. It will facilitate ease of citing the judgments by providing uniform and common citation mechanism.

Suggestions have been invited on the proposed list of cases and the referral neutral citations regarding any missing or incorrect data, if any, in the list of judgements.

Suggestions, if any, may be forwarded to the Registrar, Library and Editorial Section through email on judgeslibrary@sci.nic.in within 15 days from the date of publication of this notice.

As per the announcement made, a final list of judgments with neutral citation will be published by the Registry.

Download List of neutral citation Click Here >>

• Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
• Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT