Articles Hierarchy
How to read case citation?

To identify the earlier decisions of various courts a reference No. is given after the name of the case, so that the case can be properly identified. This process is generally known as case citation and it varies from country to country, court to court, publication group to publication group and from time to time. If the citation is “AIR 1955 SC 661”, here “AIR” means All India Reporter, “1955” is the year of judgement, “SC” indicates Supreme Court of India and “661” is the first page Number of that Reporter where the case is reported. Similarly if the citation is “(1984) 1 SCC 339”; here (1984) is the year of publication, “1” is the volume of the Reporter, SCC stands for Supreme Court Cases and 339 is the page No. where in the volume the case is reported.
Some other reporters and their citations are as below:-
Supreme Court Almanac: (1990) 2 Scale 1352
Criminal Law Journal: 1984 Cri LJ 289 (SC)
Judgements Today: JT (1994) 1 SC 374
Supreme Court Cases Labour & Services Reports: 1991 SCC (L&S) 1213
The Calcutta Weekly Notes: 105 CWN 345
In income tax cases generally we find citation like
AIR 1955 SC 661,
[1935] 3 ITR 237 (PC),
[1989] 176 ITR 1 (SC),
[1991] 56 Taxman 267 (Cal),
[2000] 160 CTR (SC) 61,
[2007] 108 ITD 332 (Luck)
[2008] 20 SOT 253 (Mum)
In above citations AIR, ITR, Taxman, CTR, ITD, SOT are name of the Reporter/publication and first four digit Nos. are year of publication of the Reporter, next one/two digits are No./Volumn of the reporter then comes the name of the reporter last two or three digit  are page No. where it is reported and letters in first brackets indicate the jurisdiction of the Court, namely PC = Privy Council, SC= Supreme Court of India, Cal= Calcutta High Court and so on.

ITKP on January 15 2015 11:49:54

How a case is selected for reporting or each case is slected for reporting ?

Timir Haran Chakravorty on January 16 2015 11:27:37

There should a section where answer on the comment or query raised can be given by an author of an article as primary object of this portal is knowledge sharing. Generally an author shall not comment on comment of the reader. Please examine.
Coming to the issue, selection of a case for reporting is a prerogative of the Editorial Board of the Reporter. The Editorial Board members at their wisdom identify the uniqueness of the case in terms of its complexity, points raised, reasons for decisions and overall impact of the case across pan India and more importantly the size of the Reporter.

avnair on January 04 2016 12:41:47

Thanks Dada

Post Comment
Please Login to Post a Comment.
Latest Comments
» Superb portrayal. So apt. Yes. Every AO should understand his role while functioning. He should use the appropriate tools at the appropriate time. ...
» Very rare information. Could not found such super note anywhere else. Thanks Dada.
» Learning History of Income-tax from a person who has carved digital future of Department at CPC and is still continuing to do so, is like blessings...
» Thanks Dada for the write up
» Thaks Daada for sharing
» Great Dada. So informative.
» Thanks dada for sharing rare information about assessment year and rate of tax.
» Thank you, Dada for the crisp and lucid article🙏
» "writ" written in a lucid form. Thanks
» Great, Dada u have special quality to see and explain about statutes. I am sure None of us knowing it with such details. Thanks.
» Very well written , keeping it simple yet highly informative. Thank You Sir...
» Dada has brought out the intricate details in such a lucid manner that interest of the reader to go further into the subject increases. Thank you Dada
» Dada ...a truly valuable article..thanks
» Dada aapko shat shat naman hai. Aapka varad hast hum par rahe aur asha hai aapke gyan bhandar sagar se hamko aise aur bhi lekh milte rahenge jisse ...
» Thanks Sir, Got new vision of rules how to interpret law.
» Great Dada. So lucid and to the point. It gives so much more clarity, especially to those who are working as assessing officers. One of the most ch...
» A great article indeed. Thanks a lot Dada.
» Dada, Minute details are also discussed in this article. Lot of thanks Dada. Mohan
» A very comprehensive information and clarification on very important issue. Thank you very much Sir
» Dada really great article