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

4 SCC 376Reported decision2019#5525 most cited

What is 16. Further, in Khoday Distilleries Ltd. & Others v. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal authority for?

An order refusing special leave to appeal, whether speaking or non-speaking, does not attract the doctrine of merger and does not substitute the order under challenge.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Khoday Distilleries Ltd. · doctrine of merger · special leave to appeal · non-speaking order · speaking order · order refusing leave to appeal · Kunhayammed case

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

Prakash Ramji Gavali, Mumbai vs. ITO 3(2), Thane

In the result, the appeal is allowed, in the terms indicated above

ITA 1087/MUM/2019[2008-09]Status: DisposedITAT Mumbai17 Dec 2019AY 2008-09
Section 143(3)Section 147Section 148Section 148(2)

…is lost thereafter as provided by sub-rule (1) of Order 47 Rule 1 CPC.” This view has also been adopted in a plethora of decisions of this Court, including the recent decision in Khoday Distilleries v. Sri Mahadeshwara Sahakara Sakkare Karkhane Ltd., (2019) 4 SCC 376. 8. Clearly, therefore, the decision of Hon’ble Jurisdictional High Court, in the case of Jet Airways (supra), still holds the law and continues to be a binding judicial precedent for us. Admittedly, it is a non speaking dismissal of SLP in the case of Manjinder Singh Kang’s case (supra). 9. In view of the above legal position, the plea of the ass…