Kunhayammed v. State of Kerala

245 ITR 360Supreme Court of India2000#209 most cited

What is Kunhayammed v. State of Kerala authority for?

An order refusing special leave to appeal to the Supreme Court, whether speaking or non-speaking, does not attract the doctrine of merger, meaning the order under challenge is not substituted.

361

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2010 to 2026.

Also referred to as

Kunhayammed v. State of Kerala · doctrine of merger · special leave to appeal · refusal of SLP · speaking order · non-speaking order · section 136 · order substitution · Supreme Court · appellate order effect

Also reported as

113 Taxmann 470

Sections most often in play

Section 148Section 147Section 144BSection 148ASection 151ASection 250Section 143(3)Section 136

Issues it is cited on

doctrine of mergersection 114(e)section 136section 43(3)section 193section 196sanction under section 151non-speaking ordersection 151asection 144asection 114section 151(2)

Judgments citing Kunhayammed v. State of Kerala

Commnr. of Central Excise, Delhi vs. M/S. Pearl Drinks Ltd

C.A. No.-002059-002060 - 2003Supreme Court06 Jul 2010
Section 35Section 4

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICITION CIVIL APPEAL NOS.2059-2060 OF 2003 Commissioner of Central Excise, Delhi …Appellant Versus M/s Pearl Drinks Ltd. …Respondent J U D G M E N T T.S. THAKUR, J. 1. These appeals have been filed under Section 35(L)(b) of the Central Excise Act, 1944. They are directed against an order dated 22nd July, 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, whereby an appeal preferred by the Revenue against an order passed by the Commissioner of Central Excise has been dismissed on the principle of merger. The Trib…