1. AIR 1951 SC 467: HARLA v. THE STATE OF RAJASTHAN. 2

2 SCC 453Reported decision1997#394 most cited

What is 1. AIR 1951 SC 467: HARLA v. THE STATE OF RAJASTHAN. 2 authority for?

When an appeal or revision is filed against an order passed by a subordinate forum, and a superior forum modifies, reverses, or affirms that decision, the order of the subordinate forum merges into the superior forum's decision, which then becomes the sole operative and enforceable order.

222

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2025.

Also referred to as

Harla v. The State of Rajasthan · doctrine of merger · merger of orders · appellate authority · superior forum · subordinate forum · Section 154(1)(b) · Section 246A(1)(a) · Section 250 · Section 143 · Section 12A

Sections most often in play

Section 12ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 154(1)(b)Section 246A(1)(a)Section 250

Issues it is cited on

section 154(1)(b)section 154(1a)section 246a(1)(a)section 12a(2)doctrine of mergernon-speaking ordersection 246section 246asection 143(1)(a)registration under section 12aregular assessmentsection 24

Judgments citing 1. AIR 1951 SC 467: HARLA v. THE STATE OF RAJASTHAN. 2

M/S. BATA INDIA LTD., ,KOLKATA vs. DDIT, CPC, , BENGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1073/KOL/2025[2020-2021]Status: DisposedITAT Kolkata25 Jul 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 115PSection 143Section 143(1)Section 143(3)Section 144BSection 144C(3)Section 250

…of hierarchy of courts and tribunals, the doctrine is based on the simple reasoning that there cannot be, at the same time, more than one operative order governing the same subject matter as held in the case of Gojer Bros. (P) Ltd. v. Ratan Lal Singh, (1974) 2 SCC 453. The same was aptly summed up by the Supreme Court in the case of Kunhayammed v. State of Kerala [2000] 113 Taxman 470 (SC) when it described the doctrine so. To sum up, the conclusions were: I.T.A. No.: 1073/KOL/2025 Assessment Year: 2020-21 M/s. Bata India Ltd. (i) Where an appeal or revision is provided against an order passed by a Court, Tribun…

INFOSOFT GLOBAL P LTD.,KOLKATA vs. DCIT, CIR. 1(1), KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 501/KOL/2024[2020-21]Status: DisposedITAT Kolkata21 Mar 2025AY 2020-21

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(1)Section 143(3)Section 250

…of hierarchy of courts and tribunals, the doctrine is based on the simple reasoning that there cannot be, at the same time, more than one operative order governing the same subject matter as held in the case of Gojer Bros. (P) Ltd. v. Ratan Lal Singh, (1974) 2 SCC 453. The same was aptly summed up by the Supreme Court in the case of Kunhayammed v. State of Kerala [2000] 113 Taxman 470 (SC) when it described the doctrine so. To sum up, the conclusions were: (i) Where an appeal or revision is provided against an order passed by a Court, Tribunal or any other authority before superior forum and such superior forum…

MSTC LTD,KOLKATA vs. JURISDICTIONAL ASSESSING OFFICER, CIR-1(1), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 623/KOL/2024[2021-22]Status: DisposedITAT Kolkata01 Oct 2024AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2021-22

For Appellant: Shri Prasun Bhattacharya, ARFor Respondent: Shri Manjeet Singh, CIT, DR
Section 143(1)Section 143(3)Section 144BSection 154Section 250

…tribunals, the doctrine is based on the simple reasoning that there cannot be, at the 14 MSTC Ltd. : AY: 2021-22 same time, more than one operative order governing the same subject matter as held in the case of Gojer Bros. (P) Ltd. v. Ratan Lal Singh, (1974) 2 SCC 453. The same was aptly summed up by the Supreme Court in the case of Kunhayammed v. State of Kerala [2000] 113 Taxman 470 (SC) when it described the doctrine so. To sum up, the conclusions were: (i) Where an appeal or revision is provided against an order passed by a Court, Tribunal or any other authority before superior forum and such superior forum…

YASH DEVELOPERS,MUMBAI vs. DCIT 27(3) , MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3217/MUM/2022[2009-2010]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-2010

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2009-10 Yash Developers, Dcit-27(3), 1St Flr Anand, 7Th Road, 4Th Floor, Tower No. 6, Vashi Maryland Apartment, D.K. Vs. Station Complex, Sandhu Marg, Chembur, Vashi-400703 Mumbai-400071. Pan No. Aaafy 6171 A Appellant Respondent Assessee By : Mr. Mandar Vaidya, Ar Revenue By : Mr. Harmesh Lal, Dr : Date Of Hearing 23/02/2023 : Date Of Pronouncement 31/03/2023 Order

For Appellant: Mr. Mandar Vaidya, ARFor Respondent: Mr. Harmesh Lal, DR
Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2009-10 Yash Developers, DCIT-27(3), 1st Flr Anand, 7th Road, 4th floor, Tower No. 6, Vashi Maryland Apartment, D.K. Vs. Station Complex, Sandhu Marg, Chembur, Vashi-400703 Mumbai-400071. PAN No. AAAFY 6171 A Appellant Respondent Assessee by : Mr. Mandar Vaidya, AR Revenue by : Mr. Harmesh Lal, DR : Date of Hearing 23/02/2023 : Date of pronouncement 31/03/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order…

M/S JAIPUR TELECOM PVT. LTD.,JAIPUR vs. PR. CIT-2, JAIPUR

In the result, appeal of the assessee is allowed

ITA 274/JPR/2021[2014-15]Status: HeardITAT Jaipur14 Mar 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.274/JPR/2021 fu/kZkj.ko"kZ@Assessment Years :2014-15 M/s Jaipur Telecom Pvt. Ltd. 3, Amrapali Circle, Vaishali Nagar, Jaipur. cuke Vs. Pr.CIT-2, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 0763 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh. Manish Agarwal(C.A.) jktLo dh vksjls@Revenue by: Sh. Ajey Malik (CIT) lquokbZ dh rkjh[k@Date of Hearing : 15/02/2

For Appellant: Sh. Manish Agarwal(C.A.)For Respondent: Sh. Ajey Malik (CIT)
Section 143(3)Section 263

…e decision of the tribunal by the appellate authority, the original decision merges in the appellate decision and it is the appellate decision alone which subsists and is operative and capable of enforcement….” In Gojer Bros. (P) Ltd. v. Ratan Lal Singh(1974) 2 SCC 453 the Supreme Court held that ‘’there cannot be, at the same time, more than one operative order governing the same subject matter’’. Court also reiterated that insofar as the doctrine of merger was concerned there could be no distinction in terms of application of the doctrine of merger between an appellate judgment simpliciter dismissing an appeal,…

JEENKRIPA TOWNSHIP PRIVATE LIMITED,VAISHALI NAGAR vs. ITO WARD 1(1) JAIPUR, JAIPUR

In the result, the appeals of the assesseeis allowed for statistical purposes

ITA 325/JPR/2022[2017-18]Status: DisposedITAT Jaipur30 Nov 2022AY 2017-18
For Appellant: Shri Anoop Bhatiya (C.A.)&For Respondent: Shri A.S. Nehara (Addl.CIT)
Section 144Section 246A

…n issue before it, the decision by the sub-ordinate forum merges in the decision by the superior forum and it is the latter which subsists, remains operative and capable of enforcement in the eyes of law" 5.1.2 In Gojer Bros.(P) LTD. V. Ratan Lal Singh [1974] 2 SCC 453 The honorable supreme court had reiterated that in so far doctrine of merger was 9 M/s Jeenkripa Township Pvt. Ltd. concern there could be no distinction in terms of application of the doctrine of merger between an appellate judgement simpliciter dismissing an appeal and appellate judgement modifying or reversing the decree of lower court. 5.1.3 M…

RAMESH CHAND INVESTMENT & LEASING PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 21(2), NEW DELHI

ITA 6009/DEL/2017[2004-05]Status: DisposedITAT Delhi07 Dec 2021AY 2004-05

Bench: Smt. Diva Singh & Shri R.K. Pandaassessment Year: 2004-05 Ramesh Chand Investment & Vs. Acit, Leasing Pvt. Ltd., Circle-21(2), 69/2A, Najafgarh Road Industrial New Delhi. Area, New Delhi. Pan:Aaccr3585Q (Appellant) (Respondent) Assessee By : None Revenue By : Shri Anilgandhi, Sr. Dr Date Of Hearing : 06.12.2021 Date Of Pronouncement : 07.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 1St March,2013 Of The Cit(A)-18, New Delhi, Relating To Assessment Year 2004-05. 2. None Appeared On Behalf Of The Assessee At The Time Of Hearing. No Application For Adjournment Of Hearing Has Been Filed. A Perusal Of The Order Sheet Entries Shows That No One Was Appearing On The Previous Occasions. Although Notices Have Been Sent By The Registry Through Rpad, Every Time The Same Was Returned By The Postal Authorities With The Remark ‘No Such Person In The Address.’ The Assessee Has Also Not Taken Any Step To Intimate The Change Of Address, If Any. Under These Circumstances, We Deem It Proper To Decide The Appeal On The Basis Of The Material Available On Record & After Hearing The Ld. Dr.

For Appellant: NoneFor Respondent: Shri AnilGandhi, Sr. DR
Section 143(2)Section 144Section 147Section 148

…y of bank cheques and was paid through the process of banking transaction was not by itself of any consequence. The High Court misdirected itself and erred in disturbing the concurrent findings of fact. Sumati Dayal v. CIT [1995] 214 ITR 801 (SC); [1995] Supp 2 SCC 453 relied on. K. S. Kannan Kunhi v. CIT [1969] 72 ITR 757 (Ker) considered. Decision of the Madras High Court in A. Rajendran v. Asst. CIT [2007] 291 ITR 178 reversed.” The Hon'ble Delhi High Court in the case of Commissioner of Income-tax v. NovaPromoters and Finlease (P) Ltd. [2012] 342 ITR 0169- has distinguished the case of CIT v. Oasis Hospitalit…

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

WP/52084/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

SAPTHAGIRI BUILDERS & DEVELOPERS vs. THE STATE OF KARNATAKA

WP/15/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

SRI. AL MUTHAIAH vs. THE STATE OF KARNATAKA

WP/17048/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

M/S FOUNTAIN REAL ESTATES AND DEVELOPERS vs. THE STATE OF KARNATAKA

WP/24906/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

M/S ESTEEM ICON vs. THE STATE OF KARNATAKA

WP/9581/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

OMAR FAROOK vs. STATE OF KARNATAKA

WP/41409/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

WP/13495/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

TRANQUIL REALTY PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/8984/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

M/S SOBHA HIGHRISE VENTURES PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/28990/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

PURAVANKARA LIMITED vs. STATE OF KARNATAKA

WP/57893/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

SRI R SHANKARAPPA vs. THE STATE OF KARNATAKA

WP/17262/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

M/S.SOBHA LIMITED vs. STATE OF KARNATAKA

WP/55945/2015HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

SOBHA LIMITED vs. STATE OF KARNATAKA

WP/10164/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

….P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He 4 (1997) 2 SCC 453 5 (2010) 12 SCC 1 253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act. RESPONDENT - STATE: 16. The learned Government Advocate submitted only on the issue of imposition of labour cess and lake r…

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