16. Further, in Khoday Distilleries Ltd. & Others v. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal

4 SCC 376Reported decision2019#5626 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 148Section 144BSection 147Section 151ASection 148ASection 141Section 69Section 10(38)

Issues it is cited on

doctrine of mergersection 151anon-speaking ordersection 151section 144bsection 148a(d)speaking ordersection 148areassessment proceedingsassistant commissionerfaceless assessmentsection 15

Judgments citing 16. Further, in Khoday Distilleries Ltd. & Others v. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal

SAMBASIVAM NANDHA,COIMBATORE vs. INCOME TAX OFFICER NON CORP WARD 3(2), COIMBATORE

In the result, appeal filed by the assessee is allowed in terms above and the stay application is dismissed

ITA 3245/CHNY/2025[2018-19]Status: DisposedITAT Chennai14 Jan 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3245/Chny/2025 "नधा"रण वष"/Assessment Year: 2018-19 & Sa No.117/Chny/2025 [In Ita No.3245/Chny/2025] V. Shri Sambasivam Nandha, Ito, 10/305, 7Th Street, Nchatra Non-Corporate Ward-3(2), Garden, Oraikalpalayam, Race Course, Coimbatore, Masagoundenchettipalayam, Tamil Nadu-641018 Coimbatore Tamil Nadu. [Pan: Ahepn0682Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. K. Gowtham, Ca : ""यथ" क" ओर से /Respondent By Mr. Guru Prasad, Addl.Cit : सुनवाईक"तार"ख/Date Of Hearing 13.01.2026 : घोषणाक"तार"ख /Date Of Pronouncement 14.01.2026

For Appellant: Mr. K. Gowtham, CA
Section 144BSection 147Section 148

…dified at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) SA No.117/Chny/2025 :: 14 :: 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand su…

CPT ELECY SYSTEM EMPLOYEES COOP T&C SOCIETY,KANCHEEPURAM vs. ITO, WARD-1,, KANCHEEPURAM

In the result, appeal filed by the assessee is allowed in terms above

ITA 3058/CHNY/2025[2020-21]Status: DisposedITAT Chennai18 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No. 3058/Chny/2025 "नधा"रण वष"/Assessment Year: 2020-21 V. Cpt Elecy System Employees Ito, Coop T & C Society Che-W-(141) (91) No 30 S M Dass Avenue, Chennai, Iyappa Nagar, Tamil Nadu Kancheepuram-631501 [Pan: Aacac8508J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148

…ourt cannot be reversed or modified at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking CPT Elecy System Employees Coop T&C Society Vs ITO, WARD-1 :: 15 :: order or a speaking one. In either case it does not attract the doctrine of…

SWAMEDAS PANITHASAN,CHENNAI vs. ITO, NON-CORPORATE WARD 17(2) , CHENNAI

In the result, appeal filed by the assessee is allowed in terms above

ITA 3056/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Dec 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3056/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 V. Swamedas Panithasan Ito, No 14/82 New No 20 Anna Salai, Non-Corporate Ward-17(2), Periyar Nagar A, T. Nagar Chennai. Chennai Alwarthiru Nagar, Alwarthirunagar, Chennai-600087 Tamil Nadu [Pan: Axjpp4321R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148

…t order cannot also be affirmed at the SLP stage.” (Emphasis supplied) Swamedas Panithasan Vs ITO Non-Corp Ward 17(2), Chennai :: 14 :: 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand su…

KAMARAJ PRIYA,TIRUVARUR vs. ITO, WARD-1,, TIRUVARUR

In the result, appeal filed by the assessee is allowed in terms above

ITA 2484/CHNY/2025[2020-21]Status: DisposedITAT Chennai08 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2484/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 V. The Ito, Kamaraj Priya, 2/94, Chinnaian Street, Ward-1, Karuvakurichi, Tiruvarur 614 018. Tiruvarur. [Pan:Dwqpp1186K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Gauthami Manivasagam, JCIT
Section 144BSection 147Section 148

…ourt cannot be reversed or modified at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand su…

JITHENDER TATIA,CHENNAI vs. ITO, WARD-115(92), CHENNAI

In the result, appeal filed by the assessee is allowed in terms above

ITA 2618/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2618/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Jithender Tatia, The Ito, No.127, 9Th Block, Flat No.9031, Ward-115(92), 3Rd Floor, Tvh Lumbini Square, Chennai. Purasawalkam, Chennai-600 007. [Pan: Aafpj 8967 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Hitesh, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…urt cannot be reversed or modified at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand s…

VLSPL 136 VANGLOOR PACCS,VELLORE vs. ITO, WARD-1,, VELLORE

In the result, appeal filed by the assessee is allowed in terms above

ITA 2609/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2609/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Vlspl 136 Vangloor Primary The Ito, Agricultural Coop. Credit Society, Ward-1, Vlspl 136 Vangloor Pacb, Vellore. Walajapet, Vellore-632 513. [Pan: Aabav 0564 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. J. Saravanan, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…urt cannot be reversed or modified at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand s…

DICTO DINO RAJ DENNIS,KODIMUNAI, KALKULAM vs. INCOME TAX OFFICER, WARD - 1, NAGERCOIL, INCOME TAX OFFICE, NAGERCOIL

In the result, appeal filed by the assessee is allowed in terms above

ITA 2561/CHNY/2025[2015-2016]Status: DisposedITAT Chennai26 Nov 2025AY 2015-2016

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2561/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 V. Dicto Dino Raj Dennis, The Ito, No.4/218, Anbiyam-23, Kodimunai, Ward-(1), Kodimunai Post, Kalkulam Taluka, Nagercoil. Kanyakumari-629 251. [Pan: Brlpd 0629 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. T. Vasudevan, AdvFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…ied at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) Dicto Dino Raj Dennis :: 12 :: 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand s…

PALANIYAPPAN LOGANATHAN,SALEM vs. ITO, WARD-1(2), SALEM

In the result, appeal filed by the assessee is allowed in terms above

ITA 2549/CHNY/2025[2017-18]Status: DisposedITAT Chennai26 Nov 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2549/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. Palaniyappan Loganathan, The Ito, 5/95, South Street, Ward-1(2), Navalur Attur, Salem. Salem-636 116. [Pan: Aqjpl 5540 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. S. LakshmiFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…urt cannot be reversed or modified at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand s…

SUNDARAM YESURAJA SUNIL,CHENNAI vs. ITO, NON CORPRATE WARD 9(1), CHENNAI, CHENNAI

In the result, appeal filed by the assessee is allowed in terms above

ITA 2545/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2545/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Sundaram Yesuraja Sunil, The Ito, Dr.No.1/10, Non-Corporate Ward-9(1), Kovur Vaithyanathan Street, Chennai. Chintadripet, Chennai-600 002. [Pan: Gedps 3793 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr. Girish Kumar. S, Advocate ""थ" की ओर से /Respondent By : Ms.R. Anitha, Addl.Cit : सुनवाईक"तारीख/Date Of Hearing 18.11.2025 घोषणाक"तारीख /Date Of Pronouncement : 26.11.2025

For Appellant: Mr. Girish Kumar. SFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…urt cannot be reversed or modified at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand s…

SATHISKUMAR,NAMAKKAL vs. ITO, WARD 1, TIRUCHENGODE, TIRUCHENGODE

In the result, appeal filed by the assessee is allowed in terms above

ITA 2537/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2537/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Sathishkumar, The Ito, 1/126, Senkuttaipalayam Ward-1, Seerampalayam Post, Tiruchengode. Samayasangali Agraharam, Tiruchengode, Namakkal-638 008. [Pan: Ggwps 7474 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Girish Kumar. SFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…urt cannot be reversed or modified at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand s…

THURAPSHA SYED IBRAHIM,TIRUNELVELI vs. ITO, WARD-4,, TIRUNELVELI

In the result, appeal filed by the assessee is allowed in terms above

ITA 1884/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1884/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Thurapsha Syed Ibrahim, The Ito, No.6/16, Pallivasal Street, Ward-4, Vedampudur, Aiyampuram P.O., Tirunelveli. Tirunelveli – 627 805. [Pan: Abepi 2962E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148Section 148ASection 151

…ourt cannot be reversed or modified at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand su…

DEEPESH VISHNU AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

In the result, appeal of revenue is dismissed

ITA 168/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

…of dismissal in limine, i.e., Fuljit Kaut vs. State of Punjab and Ors., (2010) 11 SCC 455, State of Orissa & Anr. Vs. Dhirendra Sundar Das & Ors., (2019) 6 SCC 270, Khoday Distrilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Ltd., (2019) 4 SCC 376, the Hon’ble High Court held that the Hon’ble Supreme Court has only dismissed the SLP without dealing with the issue. Therefore, it re-affirmed its decision in case of TKS Builders Pvt. Ltd. vs. ITO, 167 taxmann.com 759, wherein it was held that both JAO and FAO would have concurrent jurisdiction to initiate proceedings for re- assessment. 7.2 Hen…

INCOME TAX OFFICER, WARD-1(2)(1), SURAT, SURAT vs. DEEPESH VISHNU AGARWAL, SURAT

In the result, appeal of revenue is dismissed

ITA 122/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

…of dismissal in limine, i.e., Fuljit Kaut vs. State of Punjab and Ors., (2010) 11 SCC 455, State of Orissa & Anr. Vs. Dhirendra Sundar Das & Ors., (2019) 6 SCC 270, Khoday Distrilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Ltd., (2019) 4 SCC 376, the Hon’ble High Court held that the Hon’ble Supreme Court has only dismissed the SLP without dealing with the issue. Therefore, it re-affirmed its decision in case of TKS Builders Pvt. Ltd. vs. ITO, 167 taxmann.com 759, wherein it was held that both JAO and FAO would have concurrent jurisdiction to initiate proceedings for re- assessment. 7.2 Hen…

SUDHA,TIRUNELVELI vs. ITO, WARD-4,, TIRUNELVELI

In the result, appeal filed by the assessee is allowed in terms above

ITA 2360/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Oct 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2360/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Sudha, The Ito, 4-254, Panchayat Street, Ward-4, Avaraikulam, Tirunelveli. Radhapuram, Tirunelveli-627 133. [Pan: Gbtps 0255 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: NoneFor Respondent: Mr.Krishna Murthy AT, JCIT
Section 144BSection 147Section 148Section 148ASection 250

…urt cannot be reversed or modified at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non- speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand…

PICHAIMANI GUNASUNDARI,KANCHEEPURAM vs. ITO, NC-22(1), TAMBARAM

In the result, appeal filed by the assessee is allowed in terms above

ITA 2333/CHNY/2025[2019-20 ]Status: DisposedITAT Chennai27 Oct 2025

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2333/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Pichaimani Gunasundari, The Ito, No.65, Saratha Flats, Non-Corporate Ward-22(1), Ganapathi Nagar, Tambaram. 4Th Street, Urapakkam, Kancheepuram-603 210. [Pan: Cqgpg 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.N. Arjunraj, AdvocateFor Respondent: Mr.Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 250(6)Section 69Section 69A

…urt cannot be reversed or modified at the SLP stage obviously that order cannot also be affirmed at the SLP stage.” (Emphasis supplied) 16. Further, in Khoday Distilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376, the Supreme Court held as under:- Pichaimani Gunasundari :: 14 :: “26.2. We reiterate the conclusions relevant for these cases as under: (Kunhayammed case, SCC p. 384) “(iv) An order refusing special leave to appeal may be a non-speaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special…

THE PR. COMMISSIONER OF INCOME TAX -7 vs. PASWARA ELECTRONICS PVT. LTD.

ITA/96/2019HC Delhi26 Sept 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

…ment of the Allahabad High Court, along with the issues articulated therein, which were carried in Civil Appeal before the Hon‟ble Supreme Court and were duly examined. 9 2023 SCC Online SC 1029 10 (2019) 4 SCC 376 11 (1958) 34 ITR 130 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 10 of 27 18. The Hon‟ble Supreme Court, while considering the various Civil Appeals preferred by the parties t…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LTD.

ITA/151/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

…ment of the Allahabad High Court, along with the issues articulated therein, which were carried in Civil Appeal before the Hon‟ble Supreme Court and were duly examined. 9 2023 SCC Online SC 1029 10 (2019) 4 SCC 376 11 (1958) 34 ITR 130 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 10 of 27 18. The Hon‟ble Supreme Court, while considering the various Civil Appeals preferred by the parties t…

PR. COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LIMITED

ITA/157/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

…ment of the Allahabad High Court, along with the issues articulated therein, which were carried in Civil Appeal before the Hon‟ble Supreme Court and were duly examined. 9 2023 SCC Online SC 1029 10 (2019) 4 SCC 376 11 (1958) 34 ITR 130 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 10 of 27 18. The Hon‟ble Supreme Court, while considering the various Civil Appeals preferred by the parties t…

M/S UDASEE STAMPING PVT. LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX-III, JAIPUR

ITA/132/2019HC Rajasthan16 Jul 2021

Bench: SANGEET LODHA,MAHENDAR KUMAR GOYAL

…ment of the Allahabad High Court, along with the issues articulated therein, which were carried in Civil Appeal before the Hon‟ble Supreme Court and were duly examined. 9 2023 SCC Online SC 1029 10 (2019) 4 SCC 376 11 (1958) 34 ITR 130 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 10 of 27 18. The Hon‟ble Supreme Court, while considering the various Civil Appeals preferred by the parties t…

HOPEWIN ADMARK & CONSULTANCY SERVICES PVT. LTD. vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI -4,

ITA/157/2019HC Delhi17 Jan 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…ment of the Allahabad High Court, along with the issues articulated therein, which were carried in Civil Appeal before the Hon‟ble Supreme Court and were duly examined. 9 2023 SCC Online SC 1029 10 (2019) 4 SCC 376 11 (1958) 34 ITR 130 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 10 of 27 18. The Hon‟ble Supreme Court, while considering the various Civil Appeals preferred by the parties t…

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