Rekha Mukerjee v. Ashish K. Das

3 SCC 427Reported decision2005#17569 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2016.

Judgments citing Rekha Mukerjee v. Ashish K. Das

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5837/DEL/2013[2008-09]Status: DisposedITAT Delhi17 Jun 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…tate of Maharashtra{ (2004) 2 SCC 362 para 12} (ii) Surinder Kumar v. State of Punjab v. {194 ITR 434 SC)}. --(i) Only ratio decidendi is binding; --(ii) Observations (obiter dicta) have no binding force: as held in (i) Rekha Mukerjee v. Ashish K. Das (2005) 3 SCC 427; 440-47 (para 29); (ii) Orient Paper and Inds. Ltd. v. State if Irussa AIR 1991 SC 672}. (iii) UOI Vs. Bhanwanti Devi (1996) 6 SCC 44 para 9; (iv) Divisional Controller, KSRTC v. Mahadeva Shetty (2003) 7 SCC 197, 206 (para 23); --decision applicable to facts of the case is not to be treated as a precedent: as held in (i) National Ins. Co. Ltd. v.…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5836/DEL/2013[2007-08]Status: DisposedITAT Delhi17 Jun 2016AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…tate of Maharashtra{ (2004) 2 SCC 362 para 12} (ii) Surinder Kumar v. State of Punjab v. {194 ITR 434 SC)}. --(i) Only ratio decidendi is binding; --(ii) Observations (obiter dicta) have no binding force: as held in (i) Rekha Mukerjee v. Ashish K. Das (2005) 3 SCC 427; 440-47 (para 29); (ii) Orient Paper and Inds. Ltd. v. State if Irussa AIR 1991 SC 672}. (iii) UOI Vs. Bhanwanti Devi (1996) 6 SCC 44 para 9; (iv) Divisional Controller, KSRTC v. Mahadeva Shetty (2003) 7 SCC 197, 206 (para 23); --decision applicable to facts of the case is not to be treated as a precedent: as held in (i) National Ins. Co. Ltd. v.…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…State of Maharashtra{ (2004) 2 SCC 362 para 12} (ii) Surinder Kumar v. State of Punjab v. {194 ITR 434 SC)}. --(i) Only ratio decidendi is binding; --(ii) Observations (obiter dicta) have no binding force: as held in (i) Rekha Mukerjee v. Ashish K. Das (2005) 3 SCC 427; 440-47 (para 29); (ii) Orient Paper and Inds. Ltd. v. State if Irussa AIR 1991 SC 672}. (iii) UOI Vs. Bhanwanti Devi (1996) 6 SCC 44 para 9; (iv) Divisional Controller, KSRTC v. Mahadeva Shetty (2003) 7 SCC 197, 206 (para 23); --decision applicable to facts of the case is not to be treated as a precedent: as held in (i) National Ins. Co. Ltd. v.…

ITO, New Delhi vs. M/S Vishu Impex Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed and the

ITA 3703/DEL/2011[2007-08]Status: DisposedITAT Delhi31 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajkumar Gupta, Adv
Section 275(1)(c)

…d the same which further proves that above were just 'by the way remarks' and not the ratio which is a must for applying any High Court judgment. In this context, attention is invited to the Supreme Court judgment in Rekha Mukherjee v. Ashok Kumar Das {(2005) 3 SCC 427, 440-41 (para 29)} where it was held that the Court is bound by the ratio decidendi and not by mere observation. Very clearly thus judgment of the High Court does not help the appellant. 5.2 In so far as the Allahabad High Court judgment in the case of Manish Gupta {259 CTR 57 All HC} is concerned it is submitted that it proceeded on the assumptio…

ITO, New Delhi vs. M/S Vishu Impex Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed and the

ITA 2765/DEL/2011[2007-08]Status: DisposedITAT Delhi31 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajkumar Gupta, Adv
Section 275(1)(c)

…d the same which further proves that above were just 'by the way remarks' and not the ratio which is a must for applying any High Court judgment. In this context, attention is invited to the Supreme Court judgment in Rekha Mukherjee v. Ashok Kumar Das {(2005) 3 SCC 427, 440-41 (para 29)} where it was held that the Court is bound by the ratio decidendi and not by mere observation. Very clearly thus judgment of the High Court does not help the appellant. 5.2 In so far as the Allahabad High Court judgment in the case of Manish Gupta {259 CTR 57 All HC} is concerned it is submitted that it proceeded on the assumptio…

Rekha Mukerjee v. Ashish K. Das (3 SCC 427) — Cited in 5 Judgments | BharatTax