I am sorry, but the information provided is insufficient to create a case summary. The provided information is incomplete and does not describe an actual court case.

Here's why I can't create a summary and what's missing:

• Case Title Issue: "Section 91(1) in The Income Tax Act, 1961" is not a case title. It refers to a section of a law. A case title would involve the names of the parties involved (e.g., ABC vs. XYZ).
• Court Issue: "Union of India - Subsection" is not a proper court name. It should specify the court (e.g., Supreme Court of India, High Court of Delhi). Also, "Subsection" is not a valid court designation.
• Case Content Issue: The phrase "Case Content" is empty, indicating that the actual details of the case (facts, arguments, and court's reasoning) are missing.

To create a useful summary, I need the following:

1. Complete Case Title: Including the names of the parties involved.
2. Specific Court: The exact name of the court that heard the case.
3. Detailed Case Information: A description of the facts, the legal issues, the arguments made by both sides (Petitioner and Respondent), and the court's reasoning and decision.

Once I have this information, I can provide a structured summary as requested.