ANR Vs. STATE OF KARNATAKA' (2011) 9 SCC 1 AND 'DELHI AIRTECH SERVICES PVT. LTD. & ORS. v. STATE OF U.P. & ORS. (9 SCC 354)

Q: What is ANR Vs. STATE OF KARNATAKA' (2011) 9 SCC 1 AND 'DELHI AIRTECH SERVICES PVT. LTD. & ORS. v. STATE OF U.P. & ORS. authority for?

A decision on a point of law that arises incidentally and is not necessary for the ultimate decision, or is not properly considered, does not form part of the ratio decidendi and is treated as having passed sub silentio. Such a decision lacks binding precedential value.

Q: How many judgments cite ANR Vs. STATE OF KARNATAKA' (2011) 9 SCC 1 AND 'DELHI AIRTECH SERVICES PVT. LTD. & ORS. v. STATE OF U.P. & ORS.?

106 judgments on BharatTax cite ANR Vs. STATE OF KARNATAKA' (2011) 9 SCC 1 AND 'DELHI AIRTECH SERVICES PVT. LTD. & ORS. v. STATE OF U.P. & ORS. (9 SCC 354), spanning 2010 to 2024.

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

…and is not necessary to be decided for the ultimate decision of the case, such a decision does not form a part of the ratio of the case but the same is treated as a decision passed sub silentio. 13 (2011) 9 SCC 354 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 23 of 27 43. The concept of “sub silentio” has been explained by Salmond on Jurisprudence, 12th Edn. as follows: (Gurnam Kaur case […

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

ITA/151/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

…and is not necessary to be decided for the ultimate decision of the case, such a decision does not form a part of the ratio of the case but the same is treated as a decision passed sub silentio. 13 (2011) 9 SCC 354 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 23 of 27 43. The concept of “sub silentio” has been explained by Salmond on Jurisprudence, 12th Edn. as follows: (Gurnam Kaur case […

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

ITA/157/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

…and is not necessary to be decided for the ultimate decision of the case, such a decision does not form a part of the ratio of the case but the same is treated as a decision passed sub silentio. 13 (2011) 9 SCC 354 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 23 of 27 43. The concept of “sub silentio” has been explained by Salmond on Jurisprudence, 12th Edn. as follows: (Gurnam Kaur case […

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

…ARIUS SHAPUR CHENAI' (2005) 7 SCC 627, 'PADMAMMA Vs. RAMKRISHNA REDDY' (2008) 15 97 SCC 517, 'K.T.PLANTATION PVT. LTD. & ANR Vs. STATE OF KARNATAKA' (2011) 9 SCC 1 AND 'DELHI AIRTECH SERVICES PVT. LTD. & ORS. Vs. STATE OF U.P. & ORS.' (2011) 9 SCC 354. 10. It is contended that Land Acquisition Act, 1894 occupied the field, on the date of commencement of the Constitution of India and was adopted for acquisition of the land by virtue of Article 372 of the Constitution of India. It is pointed out that Entry 42 of List III of Seventh Schedule to the Constitution of India deals with…

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

…and is not necessary to be decided for the ultimate decision of the case, such a decision does not form a part of the ratio of the case but the same is treated as a decision passed sub silentio. 13 (2011) 9 SCC 354 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 23 of 27 43. The concept of “sub silentio” has been explained by Salmond on Jurisprudence, 12th Edn. as follows: (Gurnam Kaur case […