State of Orissa and Anrs v. Dhirendra Sundar Das & Ors.

6 SCC 270Supreme Court of India2019#1902 most cited

What is State of Orissa and Anrs v. Dhirendra Sundar Das & Ors. authority for?

Dismissal of a Special Leave Petition (SLP) in limine without detailed reasons does not establish a binding precedent under Article 141 of the Constitution. Such dismissal signifies that the case was not deemed worthy of examination for reasons other than its merits.

60

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

State of Orissa v. Dhirendra Sundar Das · SLP dismissal · in limine · Article 141 · binding precedent · reasoned order · Supreme Court

Sections most often in play

Section 148Section 147Section 144BSection 153ASection 153DSection 143(3)Section 151ASection 132

Issues it is cited on

section 114(e)doctrine of mergersection 274(2)section 153(a)section 135asection 255(4)section 144asection 148bsection 114sanction under section 151section 151asection 136

Judgments citing State of Orissa and Anrs v. Dhirendra Sundar Das & Ors.

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…tution of India. Consequently, it has nobinding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anrand State of Punjab vs. Davinder Pal Singh Bhullar, that the dismissal of the SLP in limine simpl…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…tution of India. Consequently, it has nobinding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anrand State of Punjab vs. Davinder Pal Singh Bhullar, that the dismissal of the SLP in limine simpl…

Kamaraj Priya, Tiruvarur vs. ITO, Ward-1, Tiruvarur

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

ITA 2484/CHNY/2025[2020-21]Status: DisposedITAT Chennai08 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2484/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 V. The Ito, Kamaraj Priya, 2/94, Chinnaian Street, Ward-1, Karuvakurichi, Tiruvarur 614 018. Tiruvarur. [Pan:Dwqpp1186K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Gauthami Manivasagam, JCIT
Section 144BSection 147Section 148

…detailed reasons therefore does not constitute any declaration of law or a binding precedent.” (Emphasis supplied) 14. In this regard, we may refer to the judgment of the Supreme Court in State of Orissa and Another vs. Dhirendra Sundar Das and Others, (2019) 6 SCC 270, wherein it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal…

Jithender Tatia, Chennai vs. ITO, Ward-115(92), Chennai

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

ITA 2618/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2618/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Jithender Tatia, The Ito, No.127, 9Th Block, Flat No.9031, Ward-115(92), 3Rd Floor, Tvh Lumbini Square, Chennai. Purasawalkam, Chennai-600 007. [Pan: Aafpj 8967 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Hitesh, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…etailed reasons therefore does not constitute any declaration of law or a binding precedent.” (Emphasis supplied) 14. In this regard, we may refer to the judgment of the Supreme Court in State of Orissa and Another vs. Dhirendra Sundar Das and Others, (2019) 6 SCC 270, wherein it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal…

Vlspl 136 Vangloor Paccs, Vellore vs. ITO, Ward-1, Vellore

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

ITA 2609/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2609/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Vlspl 136 Vangloor Primary The Ito, Agricultural Coop. Credit Society, Ward-1, Vlspl 136 Vangloor Pacb, Vellore. Walajapet, Vellore-632 513. [Pan: Aabav 0564 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. J. Saravanan, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…etailed reasons therefore does not constitute any declaration of law or a binding precedent.” (Emphasis supplied) 14. In this regard, we may refer to the judgment of the Supreme Court in State of Orissa and Another vs. Dhirendra Sundar Das and Others, (2019) 6 SCC 270, wherein it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal…

Dicto Dino Raj Dennis, Kodimunai, Kalkulam vs. Income Tax Officer, Ward - 1, Nagercoil, Income Tax Office

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

ITA 2561/CHNY/2025[2015-2016]Status: DisposedITAT Chennai26 Nov 2025AY 2015-2016

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2561/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 V. Dicto Dino Raj Dennis, The Ito, No.4/218, Anbiyam-23, Kodimunai, Ward-(1), Kodimunai Post, Kalkulam Taluka, Nagercoil. Kanyakumari-629 251. [Pan: Brlpd 0629 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. T. Vasudevan, AdvFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…etailed reasons therefore does not constitute any declaration of law or a binding precedent.” (Emphasis supplied) 14. In this regard, we may refer to the judgment of the Supreme Court in State of Orissa and Another vs. Dhirendra Sundar Das and Others, (2019) 6 SCC 270, wherein it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal…

Palaniyappan Loganathan, Salem vs. ITO, Ward-1(2), Salem

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

ITA 2549/CHNY/2025[2017-18]Status: DisposedITAT Chennai26 Nov 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2549/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. Palaniyappan Loganathan, The Ito, 5/95, South Street, Ward-1(2), Navalur Attur, Salem. Salem-636 116. [Pan: Aqjpl 5540 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. S. LakshmiFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…etailed reasons therefore does not constitute any declaration of law or a binding precedent.” (Emphasis supplied) 14. In this regard, we may refer to the judgment of the Supreme Court in State of Orissa and Another vs. Dhirendra Sundar Das and Others, (2019) 6 SCC 270, wherein it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal…

Sundaram Yesuraja Sunil, Chennai vs. ITO, Non Corprate Ward 9(1), Chennai

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

ITA 2545/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2545/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Sundaram Yesuraja Sunil, The Ito, Dr.No.1/10, Non-Corporate Ward-9(1), Kovur Vaithyanathan Street, Chennai. Chintadripet, Chennai-600 002. [Pan: Gedps 3793 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr. Girish Kumar. S, Advocate ""थ" की ओर से /Respondent By : Ms.R. Anitha, Addl.Cit : सुनवाईक"तारीख/Date Of Hearing 18.11.2025 घोषणाक"तारीख /Date Of Pronouncement : 26.11.2025

For Appellant: Mr. Girish Kumar. SFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…etailed reasons therefore does not constitute any declaration of law or a binding precedent.” (Emphasis supplied) 14. In this regard, we may refer to the judgment of the Supreme Court in State of Orissa and Another vs. Dhirendra Sundar Das and Others, (2019) 6 SCC 270, wherein it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal…

Sathiskumar, Namakkal vs. ITO, Ward 1, Tiruchengode

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

ITA 2537/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2537/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Sathishkumar, The Ito, 1/126, Senkuttaipalayam Ward-1, Seerampalayam Post, Tiruchengode. Samayasangali Agraharam, Tiruchengode, Namakkal-638 008. [Pan: Ggwps 7474 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Girish Kumar. SFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…etailed reasons therefore does not constitute any declaration of law or a binding precedent.” (Emphasis supplied) 14. In this regard, we may refer to the judgment of the Supreme Court in State of Orissa and Another vs. Dhirendra Sundar Das and Others, (2019) 6 SCC 270, wherein it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal…

Thurapsha Syed Ibrahim, Tirunelveli vs. ITO, Ward-4, Tirunelveli

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

ITA 1884/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1884/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Thurapsha Syed Ibrahim, The Ito, No.6/16, Pallivasal Street, Ward-4, Vedampudur, Aiyampuram P.O., Tirunelveli. Tirunelveli – 627 805. [Pan: Abepi 2962E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148Section 148ASection 151

…detailed reasons therefore does not constitute any declaration of law or a binding precedent.” (Emphasis supplied) 14. In this regard, we may refer to the judgment of the Supreme Court in State of Orissa and Another vs. Dhirendra Sundar Das and Others, (2019) 6 SCC 270, wherein it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal…

Assistant Commissioner of Income Tax, Allahabad vs. Jyoti Mediservices Ltd., Allahabad

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…tution of India. Consequently, it has nobinding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 141 “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anrand State of Pun…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…tution of India. Consequently, it has nobinding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 141 “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anrand State of Pun…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…tution of India. Consequently, it has nobinding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 141 “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anrand State of Pun…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…tution of India. Consequently, it has nobinding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 141 “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anrand State of Pun…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 38/ALLD/2023[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…ution of India. Consequently, it has no binding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anr and State of Punjab vs. Davinder Pal Singh Bhullar, that the dismissal of the SLP in limine simp…

Ramji Vaish, Allahabad vs. DCIT, (CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 37/ALLD/2023[2006-07]Status: DisposedITAT Allahabad31 Oct 2025AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…ution of India. Consequently, it has no binding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anr and State of Punjab vs. Davinder Pal Singh Bhullar, that the dismissal of the SLP in limine simp…

Ramji Vaish, Allahabad vs. DCIT, (CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 36/ALLD/2023[2005-06]Status: DisposedITAT Allahabad31 Oct 2025AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…ution of India. Consequently, it has no binding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anr and State of Punjab vs. Davinder Pal Singh Bhullar, that the dismissal of the SLP in limine simp…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 127/ALLD/2023[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…ution of India. Consequently, it has no binding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anr and State of Punjab vs. Davinder Pal Singh Bhullar, that the dismissal of the SLP in limine simp…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 126/ALLD/2023[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…ution of India. Consequently, it has no binding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anr and State of Punjab vs. Davinder Pal Singh Bhullar, that the dismissal of the SLP in limine simp…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 125/ALLD/2023[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…ution of India. Consequently, it has no binding precedent value, in contra distinction with a reasoned order of the Hon’ble Supreme Court or an order that has been passed in appeal. In the case of State of Orissa and Anrs vs. Dhirendra Sundar Das & Ors (2019) 6 SCC 270, the Hon’ble Supreme Court has clarified this issue with the following observations:- “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court including Supreme Court Employees’ Association vs. Union of India and Anr and State of Punjab vs. Davinder Pal Singh Bhullar, that the dismissal of the SLP in limine simp…