State of Manipur v. Thingujam Brojen Meetai

9 SCC 29Reported decision1996#7526 most cited

What is State of Manipur v. Thingujam Brojen Meetai authority for?

A Supreme Court judgment dismissed by a non-speaking order does not constitute a declared law and is not binding under Article 141 of the Constitution of India.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Also referred to as

State of Manipur v. Thingujam Brojen Meetai · Supreme Court · non-speaking order · Article 141 · binding precedent · declared law

Judgments citing State of Manipur v. Thingujam Brojen Meetai

Dy.C.I.T. Cent. Cir-6(2), Mumbai vs. Shri Dilip B.Jiwrajka, Mumbai

In the result, the Cross Objections for AYs 2012-13 & 2013-14

ITA 2349/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Nov 2022AY 2012-13
Section 132Section 143(2)Section 153ASection 68Section 69C

…lip B. Jiwarajka 112 taxmann.com 330 (SC) against the order of the Hon'ble High Court of Delhi. SLP is dismissed by the Hon'ble Supreme Court by a non-speaking order. The Hon'ble Supreme court in the cases of State of Manipur v. Thingujam Brojen Meetai (1996) 9 SCC 29, Sun Export Corporation v. Collector of Customs AIR 1997 SC 2658 and Palam Gas Service v. CIT [2017] 394 ITR 300 (SC) has held that when dismissed by a non-speaking order, it does not constitute a law declared by Hon’ble Supreme Court, and as such, it is not binding under Article 141 of the Constitution of India. The Hon'ble High Court of Delhi in…

The DCIT, Circle-4(1)(1), Ahmedabad vs. M/S. Suzlon Energy Ltd., Ahmedabad

In the result, appeals of the assessee are allowed for statistical purposes

ITA 619/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2011-12

Bench: Shri Pramod Kumar&Smt. Madhumita Royआयकरअपीलसं.Ita No. 619/Ahd/2017 & C.O. No. 77/Ahd/2017 "नधा"रणवष"/Asstt. Year: 2011-12

For Appellant: ShriJamesKurian, Sr. DRFor Respondent: ShriTusharHemani, CA
Section 115JSection 143(3)Section 14a

…h, it is not binding under Article 141 of the Constitution of India. The authority, for this proposition, is contained in a series of judgments of Hon'ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. ThingujamBrojenMeetai, (1996) 9 SCC 29; Om PrakashGargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon'ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the g…

Gateway Technolabs Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

In the result, the appeal is allowed for statistical purposes

ITA 677/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad19 Oct 2018AY 2012-13
Section 143(3)Section 36(1)(va)Section 92C

…it is not binding under Article 141 of the Constitution of India. The authority, for this proposition, is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. Thingujam Brojen Meetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the…

Karpara Project Engineering Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Circle-1(1)(2), Surat

In the result, the appeal of the assessee is dismissed

ITA 2223/AHD/2016[2012-13]Status: DisposedITAT Surat16 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.2223/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13

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

…the ratio laid down in the finding does not create a precedent. The authority, for this proposition, is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. Thingujam Brojen Meetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corporation v. Collector of Customs, AIR 997 SC 2658. We, therefore, see no legally sustainable merit in the submissions of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of CIT v. Gujarat State Road Transport Corporatio…

Nilkanth Specific Family Trust, Mehsana vs. The Income Tax Officer, Ward-2, Mehsana

In the result, appeal is dismissed

ITA 2414/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad18 Sept 2018AY 2012-13
Section 143(3)Section 14ASection 234D

…it is not binding under Article 141 of the Constitution of India. The authority, for this proposition, is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. Thingujam Brojen Meetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn. v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the…

Nilkanth Specific Family Trust, Mehsana vs. The Jt. CIT, Mehsana Range, Mehsana

In the result, appeal is dismissed

ITA 589/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad18 Sept 2018AY 2010-11
Section 143(3)Section 14ASection 234D

…it is not binding under Article 141 of the Constitution of India. The authority, for this proposition, is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. Thingujam Brojen Meetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn. v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the…

Mitali Creation Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-1(3), Now Ward-1(1)(3), Surat

In the result, the appeal of the assessee is dismissed

ITA 2121/AHD/2015[2012-13]Status: DisposedITAT Surat24 Aug 2018AY 2012-13

Bench: C .M. Garg, Jm & O. P. Meena, Am

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

…to the ratio laid down in the finding does not create a precedent. The authority, for this proposition, is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. Thingujam Brojen Meetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corporation v. Collector of Customs, AIR 1997 SC 2658. 7. The decision of the Hon’ble jurisdictional High Court is against the assessee, which has binding precedent over the tribunal functioning under its jurisdiction. We, therefore, see no legally sustainable merit in the submis…

Rishabh Software Pvt. Ltd, Vadodara vs. DCIT, Circle-2(1)(2), Baroda

In the result, appeal of the assessee is allowed for statistical purposes

ITA 848/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad06 Jul 2018AY 2014-15
Section 143(3)Section 28Section 36(1)(va)

…thority, for this proposition, is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. Thingujam Brojen Meetai, Rishabh Software Pvt Ltd Vs. DCIT Assessment year: 2014-15 Page 2 of 2 (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the…

Suzlon Energy Ltd., Ahmedabad vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result, appeals of the assessee are allowed for statistical purposes

ITA 765/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad27 Jun 2018AY 2014-15
Section 143(3)Section 28Section 36(1)(va)

…is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of ITA Nos. 764 & 765/Ahd/2018 Suzlon Energy Ltd vs. DCIT Assessment year: 2013-14 & 2014-15 Page 2 of 2 Manipur vs. Thingujam Brojen Meetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the…

Suzlon Energy Ltd., Ahmedabad vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result, appeals of the assessee are allowed for statistical purposes

ITA 764/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad27 Jun 2018AY 2013-14
Section 143(3)Section 28Section 36(1)(va)

…is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of ITA Nos. 764 & 765/Ahd/2018 Suzlon Energy Ltd vs. DCIT Assessment year: 2013-14 & 2014-15 Page 2 of 2 Manipur vs. Thingujam Brojen Meetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the…

M/S Ask Me Lab Con Services Pvt Ltd., Ahmedabad vs. ITO, Ward-1(1)(4), Ahmedabad

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2183/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad27 Jun 2018AY 2014-15
Section 143(3)Section 28Section 36(1)(va)

…ty, for this Ask Me Lab Con Services Pvt Ltd Vs. ITO Assessment year: 2014-15 Page 2 of 2 proposition, is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. Thingujam Brojen Meetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the…

Gayatri Dairy Products Pvt.Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2047/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad27 Jun 2018AY 2014-15
Section 143(3)Section 28Section 36(1)(va)

…ty, for this proposition, is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of Gayatri Dairy Products Pvt Ltd Vs. DCIT Assessment year: 2014-15 Page 2 of 2 Manipur vs. Thingujam Brojen Meetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the…

M/S. Air Control & Chemical Engineering Company Ltd., Ahmedabad vs. The Dy. CIT, Circle-1(1)(1), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 263/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad05 Apr 2018AY 2013-14
Section 143(3)Section 28Section 36(1)(va)

…Air Control & Chemical Engineering Vs. DCIT Assessment year: 2013-14 Page 2 of 2 for this proposition, is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. ThingujamBrojenMeetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the…

M/S. Raajratna Metal Industries Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-3(1)(2), Ahmedabad

In the result, appeal of the assessee is allowed for statistical purposes in the terms indicated above

ITA 1268/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad05 Apr 2018AY 2012-13
Section 143(3)Section 28Section 36(1)(va)

…h, it is not binding under Article 141 of the Constitution of India. The authority, for this proposition, is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. ThingujamBrojenMeetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the…

Hdb Financial Services Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 2725/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad05 Apr 2018AY 2013-14
Section 143(3)Section 28Section 36(1)(va)

…h, it is not binding under Article 141 of the Constitution of India. The authority, for this proposition, is contained in a series of judgments of Hon’ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. ThingujamBrojenMeetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Collector of Customs, AIR 1997 SC 2658. We, therefore, see no legally sustainable merit in the case of the assessee and, respectfully following the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Road Transport Corporation (supra), dismiss the…