Hyder Consulting (UK) Ltd. v. State of Orissa

Sri Ramalingam Radha, Namakkal vs. ACIT, Circl-I, Erode

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2342/Chny/2025 निर्धारण वर्ष/Assessment Year: 2013-14 Sri Ramalingam Radha, Oa-13, Kumaresapuram, 7Th Street, Rajiv Nagar, Tiruchengode, Namakkal-637 211. [Pan: Accpr 2234 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. The Acit, Circle-1, Erode. (प्रत्यर्थी/Respondent) : Mr.R. Venkata Raman, Fca : Mr.Krishna Murthy At, Jcit : 22.10.2025 : 27.10.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 26.06.2025 For Ay 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. Learned Commissioner Of Income Tax (Appeals) Is Not Justified In Dismissing The Appeal, On The Ground That The Assessee Did Not Respond To Three Notices Issued. 2. Learned Commissioner Of Income Tax Tax (Appeals) Ought Not To Have Relied On A Few Decisions Rendered Under Other Acts & On A Few Under The Income Tax Act, None Of Which Apply To The Facts Of The Assessee'S Case. :: 2 ::

…sdiction of JAO and FAO, is ex facie per incuriam, as it disregards the statutory mandate of Section 151A and binding law under Article 141. The doctrine of per incuriam, as settled by the Supreme Court in Hyder Consulting (UK) Ltd. v. State of Orissa, (2016) 6 SCC 362, squarely applies since the decision of this Court was rendered in disregard of binding pronouncements of the Supreme Court and is thus not good law. :: 10 :: ITA No.2342/Chny/2025 (AY 2013-14) Sri Ramalingam Radha 6. He further stated that this Court in PC Jeweller Ltd. v. ACIT, W.P.(C) 13229/2024, dated 23.01.2025, had dismissed the writ petition…

Pichaimani Gunasundari, Kancheepuram vs. ITO, Nc-22(1), Tambaram

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

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)

…sdiction of JAO and FAO, is ex facie per incuriam, as it disregards the statutory mandate of Section 151A and binding law under Article 141. The doctrine of per incuriam, as settled by the Supreme Court in Hyder Consulting (UK) Ltd. v. State of Orissa, (2016) 6 SCC 362, squarely applies since the decision of this Court was rendered in disregard of binding pronouncements of the Supreme Court and is thus not good law. 6. He further stated that this Court in PC Jeweller Ltd. v. ACIT, W.P.(C) 13229/2024, dated 23.01.2025, had dismissed the writ petition therein by relying upon the ratio of T.K.S. Builders (Supra). H…