Whenever we referred to any case law for eg:- ABC Vs CIT. Does that mean first party i.e., ABC is plaintiff and CIT defentant.
or in other words if the case law is CIT Vs ABC then in that case CIT is plaintiff.
Please correct me if my understanding is wrong.
Rajesh ji,
A plaintiff (claimant) is the party who initiates a lawsuit before a court.
The party to whom the complaint is against is the defendent (requires to answer complaint of a plaintiff).
The case names are usually given with the plaintiff first, as in Plaintiff v. Defendant.
According to me, in this sense you are correct.
Dear Rajesh,
Your understanding is correct as regards ABC v/s CIT.
It can be also read as ABC raised an objection in the higher court maybe ITAT against the order passed by CIT.
Regards,
Jinay Savla
CAclubindia
