245 ITR 360(SC) and Khoday Distilleries Ltd. v. MahadeshwaraSahakaraSakkareKarkhane Ltd.

104 Taxmann.com 25Supreme Court of India2019#3758 most cited

What is 245 ITR 360(SC) and Khoday Distilleries Ltd. v. MahadeshwaraSahakaraSakkareKarkhane Ltd. authority for?

The dismissal of a Special Leave Petition (SLP) in limine does not create a binding precedent because it signifies that the case was not considered worthy of examination, unlike a reasoned order or an appeal decision from the Supreme Court.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

Kunhayammed · Khoday Distilleries Ltd. · 245 ITR 360 · 104 taxmann.com 25 · Supreme Court · SLP dismissal · binding precedent · reasoned order · appeal

Sections most often in play

Section 143(3)Section 153ASection 153DSection 132Section 142(2A)Section 147Section 119Section 144A

Issues it is cited on

section 114(e)section 136section 43(3)section 193section 255(4)section 196sanction under section 151section 65asection 144asection 114section 54f(1)section 151(2)

Judgments citing 245 ITR 360(SC) and Khoday Distilleries Ltd. v. MahadeshwaraSahakaraSakkareKarkhane Ltd.

Swaty Mehta, Delhi vs. Assistant Commissioner of Income Tax, Central Circle-17, Delhi

In the result, the appeals of the assessees are partly allowed as

ITA 2551/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Sonia Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Swaty Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153D

…ITA Nos. 2549 & 2551/DEL/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SONIA MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.ACAPM1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SWATY MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.…

Sonia Mehta, Delhi vs. Assistant Commissioner of Income Tax, Central Circle-17, Delhi

In the result, the appeals of the assessees are partly allowed as

ITA 2549/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Sonia Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Swaty Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153D

…ITA Nos. 2549 & 2551/DEL/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SONIA MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.ACAPM1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SWATY MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.…

Kailash Gahlot, New Delhi vs. DCIT, Central Circle-4, New Delhi

In the result, the appeal of the assessee is partly allowed as above

ITA 3431/DEL/2023[2015-16]Status: DisposedITAT Delhi24 Oct 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.3431/Del./2023, A.Y. 2015-16 Kailash Gahlot Deputy Commissioner Of C-6/6172, Vasant Kunj, Income Tax, New Delhi Vs. Central Circle-4, Pan: Aajpg2849N New Delhi (Appellant) (Respondent) Appellant By Sh. Vinod Kumar Bindal, Ca Sh. Anmol Jha, Advocate Respondent By Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing 28/07/2025 Date Of Pronouncement 24/10/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For Assessment Year (‘Ay’) 2015-16 Is Directed Against The Order Dated 30.09.2023 Of The Commissioner Of Income Tax (Appeals)-23, New Delhi [‘Cit(A)’].

Section 115BSection 132(4)Section 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3431/Del./2023, A.Y. 2015-16 Kailash Gahlot Deputy Commissioner of C-6/6172, Vasant Kunj, Income Tax, New Delhi Vs. Central Circle-4, PAN: AAJPG2849N New Delhi (Appellant) (Respondent) Appellant by Sh. Vinod Kumar Bindal, CA Sh. Anmol Jha, Advocate Respondent by Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing 28/07/2025 Date of Pronouncement 24/10/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the assessee for Assessment Year (‘AY’)…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

Appeals of the assessee are allowed

ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

Vanshika Motors (P) Ltd., Meerut vs. ACIT, Circle- 2, Meerut

Appeals of the assessee are allowed

ITA 6214/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Mar 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

DCIT, New Delhi vs. M/S Khemka Stuart Leisure Ltd., New Delhi

Appeals of the assessee are allowed

ITA 6215/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2025AY 2008-09

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

Income Tax Officer, Mumbai vs. Sheriar Phirojsha Irani, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 2835/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Sept 2024AY 2018-19

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri Anuj KisandwalaFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR
Section 143Section 143(3)Section 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 2835/Mum./2024 (Assessment Year : 2018–2019) Income Tax Officer, Room No. 526, 5th Floor, ……………. Appellant Aayakar Bhavan,M. K. Road, Maharashtra-400020 v/s Sheriar Phirojsha Irani 3, Phirojsha Building, 70C, A. K. Marg, Gowalia Tank, ……………. Respondent Maharashtra-400036 PAN-AAAPI0737Q Assessee by : Shri Anuj Kisandwala Revenue by : Shri. Ashok Kumar Ambastha Sr. DR Date of Hearing – 25/07/2024 Date of Order – 27/09/2024 O R D E R PER SANDEEP SINGH KAR…

Shweta Singh, Mumbai vs. ITO-Ward 33(3)(2), Mumbai

In the result, the appeal by the assessee is allowed

ITA 3528/MUM/2023[2013-14]Status: DisposedITAT Mumbai21 Mar 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Vipul JoshiFor Respondent: Shri Manoj Kumar
Section 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3528/Mum./2023 (Assessment Year : 2013–14) Shweta Singh 1406, „B‟ Wing, Building no.2 ……………. Appellant Silver Oak, Raheja Willows, Akurli Road Lokhandwala, Mumbai 400 101 PAN – AXHPS7021F v/s Income Tax Officer ……………. Respondent Ward–33(3)(2), Mumbai Assessee by : Shri Vipul Joshi Revenue by : Shri Manoj Kumar Date of Hearing – 14/03/2024 Date of Order – 21/03/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the ass…

M/S. Karnail Singh & Company, Jalandhar vs. Deputy Commissioner of Income Tax Circle-3, Jalandhar

In the result, both the appeals filed by the assessee are dismissed

ITA 26/ASR/2023[2019-20]Status: DisposedITAT Amritsar25 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 154Section 2Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 25 & 26/Asr/2023 Assessment Years: 2018-19 & 2019-20 M/s Karnail Singh & Co., V. Deputy Commissioner of 410 Model Town, Income Tax, Circle-3, Jalandhar 144001 Jalandhar [PAN: AAEFK 2218G] (Appellant) (Respondent) Appellant by None Respondent by Smt. Rajinder Kaur, CIT- DR Date of Hearing : 12.04.2023 Date of Pronouncement : 25.04.2023 ORDER Per Dr. M. L. Meena, AM: Both the appeals have been filed by the assessee against the order of the Ld. C…

M/S. Karnail Singh & Company, Jalandhar vs. Deputy Commissioner of Income Tax Circle-3, Jalandhar

In the result, both the appeals filed by the assessee are dismissed

ITA 25/ASR/2023[2018-19]Status: DisposedITAT Amritsar25 Apr 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 154Section 2Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 25 & 26/Asr/2023 Assessment Years: 2018-19 & 2019-20 M/s Karnail Singh & Co., V. Deputy Commissioner of 410 Model Town, Income Tax, Circle-3, Jalandhar 144001 Jalandhar [PAN: AAEFK 2218G] (Appellant) (Respondent) Appellant by None Respondent by Smt. Rajinder Kaur, CIT- DR Date of Hearing : 12.04.2023 Date of Pronouncement : 25.04.2023 ORDER Per Dr. M. L. Meena, AM: Both the appeals have been filed by the assessee against the order of the Ld. C…

Shri Balkrishna Vithal Shinde, Mumbai vs. ITO 28(1) (2), Mumbai

ITA 1753/MUM/2021[2011-12]Status: DisposedITAT Mumbai24 Aug 2022AY 2011-12

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am आयकरअपीलसं./ I.T.A. No. 1753/Mum/2021 (ननधधारणवर्ा / Assessment Year: 2011-12) Ito-28(1)(2), Shri Balkrishna Vithal Mumbai-400 703 Shinde A-9, Ganga Tower Co-Op बनाम/ Housing Society, Plot Vs. No. 40A, Sector-16, Vashi, Navi Mumbai -400 703, स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaips4294A (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri B. N. Rao, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Chetan M. Kacha, Ld. Dr सुनवधईकीतधरीख/ : 03.08.2022 Date Of Hearing घोर्णधकीतधरीख / : 24.08.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 24.02.2020, Passed By Ld. Cit(A)-26

For Appellant: Shri B. N. Rao, Ld. ARFor Respondent: Shri Chetan M. Kacha
Section 144Section 264Section 69ASection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI PRASHANT MAHARISHI, AM आयकरअपीलसं./ I.T.A. No. 1753/Mum/2021 (ननधधारणवर्ा / Assessment Year: 2011-12) ITO-28(1)(2), Shri Balkrishna Vithal Mumbai-400 703 Shinde A-9, Ganga Tower Co-op बनाम/ Housing Society, Plot Vs. No. 40A, Sector-16, Vashi, Navi Mumbai -400 703, स्थधयीलेखधसं./जीआइआरसं./ PAN No. AAIPS4294A (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri B. N. Rao, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri Chetan M. Kacha, Ld. DR सुनवधईकीतधरीख/ : 03.08.2022 Date of Hearing घोर्णधकीतधरीख / :…