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.

Ramji Vaish, Allahabad vs. DCIT(C.C.), 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 101/ALLD/2023[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

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…

Asstt. Commissioner of Income Tax, Central Circle, Allahabad vs. Vijay Stone Product, Sonebhadra

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 65/ALLD/2019[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…

Asstt. Commissioner of Income Tax Central Circle, Allahabad vs. Vijay Stone Products, Sonebhadra

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 64/ALLD/2019[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…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, 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 33/ALLD/2019[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…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, 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 32/ALLD/2019[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…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, 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 31/ALLD/2019[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…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, 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 30/ALLD/2019[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…

M/S Jai Maa Sharda Service Station, Allahabad vs. ACIT, Central Circle, 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 25/ALLD/2019[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…

M/S Jai Maa Sharda Service Station, Allahabad vs. ACIT, Central Circle, 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 24/ALLD/2019[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…

M/S Subhash Stone Product Private Limited, Sonebhadra vs. Asstt. Commissioner of Income Tax Central Circle, 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 108/ALLD/2019[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…

Subhash Stone Product (P) Ltd., Sonebhadra vs. Asstt. Commissioner of Income Tax Central Circle, 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 107/ALLD/2019[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

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…

Deepesh Vishnu Agarwal, Surat vs. ITO, Ward 1(2)(1), Surat

In the result, appeal of revenue is dismissed

ITA 168/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

…ng any detailed reasons. After relying on a number of decisions by the Hon’ble Supreme Court on the issue of dismissal in limine, i.e., Fuljit Kaut vs. State of Punjab and Ors., (2010) 11 SCC 455, State of Orissa & Anr. Vs. Dhirendra Sundar Das & Ors., (2019) 6 SCC 270, Khoday Distrilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Ltd., (2019) 4 SCC 376, the Hon’ble High Court held that the Hon’ble Supreme Court has only dismissed the SLP without dealing with the issue. Therefore, it re-affirmed its decision in case of TKS Builders Pvt. Ltd. vs. ITO, 167 taxmann.com 759, wherein it was held th…

Income Tax Officer, Ward-1(2)(1), Surat vs. Deepesh Vishnu Agarwal, Surat

In the result, appeal of revenue is dismissed

ITA 122/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

…ng any detailed reasons. After relying on a number of decisions by the Hon’ble Supreme Court on the issue of dismissal in limine, i.e., Fuljit Kaut vs. State of Punjab and Ors., (2010) 11 SCC 455, State of Orissa & Anr. Vs. Dhirendra Sundar Das & Ors., (2019) 6 SCC 270, Khoday Distrilleries Ltd. & Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Ltd., (2019) 4 SCC 376, the Hon’ble High Court held that the Hon’ble Supreme Court has only dismissed the SLP without dealing with the issue. Therefore, it re-affirmed its decision in case of TKS Builders Pvt. Ltd. vs. ITO, 167 taxmann.com 759, wherein it was held th…

Sudha, Tirunelveli vs. ITO, Ward-4, Tirunelveli

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

ITA 2360/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Oct 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2360/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Sudha, The Ito, 4-254, Panchayat Street, Ward-4, Avaraikulam, Tirunelveli. Radhapuram, Tirunelveli-627 133. [Pan: Gbtps 0255 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: NoneFor Respondent: Mr.Krishna Murthy AT, JCIT
Section 144BSection 147Section 148Section 148ASection 250

…Sudha :: 11 :: 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…

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

ITA 2342/CHNY/2025[2013-14]Status: DisposedITAT Chennai27 Oct 2025AY 2013-14

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 ::

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:-…

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

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

ITA 2333/CHNY/2025[2019-20 ]Status: DisposedITAT Chennai27 Oct 2025

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)

For Appellant: Mr.N. Arjunraj, AdvocateFor Respondent: Mr.Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 250(6)Section 69Section 69A

…ot constitute any declaration of law or a binding precedent.” (Emphasis supplied) Pichaimani Gunasundari :: 12 :: 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…

Kailash Gahlot, New Delhi vs. DCIT, Central Circle-4, New Delhi

In the result, the appeal of the assessee is partly allowed as above

ITA 3431/DEL/2023[2015-16]Status: DisposedITAT Delhi24 Oct 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.3431/Del./2023, A.Y. 2015-16 Kailash Gahlot Deputy Commissioner Of C-6/6172, Vasant Kunj, Income Tax, New Delhi Vs. Central Circle-4, Pan: Aajpg2849N New Delhi (Appellant) (Respondent) Appellant By Sh. Vinod Kumar Bindal, Ca Sh. Anmol Jha, Advocate Respondent By Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing 28/07/2025 Date Of Pronouncement 24/10/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For Assessment Year (‘Ay’) 2015-16 Is Directed Against The Order Dated 30.09.2023 Of The Commissioner Of Income Tax (Appeals)-23, New Delhi [‘Cit(A)’].

Section 115BSection 132(4)Section 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3431/Del./2023, A.Y. 2015-16 Kailash Gahlot Deputy Commissioner of C-6/6172, Vasant Kunj, Income Tax, New Delhi Vs. Central Circle-4, PAN: AAJPG2849N New Delhi (Appellant) (Respondent) Appellant by Sh. Vinod Kumar Bindal, CA Sh. Anmol Jha, Advocate Respondent by Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing 28/07/2025 Date of Pronouncement 24/10/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the assessee for Assessment Year (‘AY’)…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

Appeals of the assessee are allowed

ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…ed on the decisions of the Hon’ble Supreme Court in the cases of Kunhayammed 245 ITR 360 and Khoday Distilleries Ltd. 104 taxmann.com 25 (SC)].The Hon’ble Supreme Court, in the case of State of Orissa and Another v. Dhirendra Sundar Das And Others – [(2019) 6 SCC 270 (SC)] has clarified this position with the following observations at Para 9.27: “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Association v. Union of India &Anr. and State of Punjab v. Davinder Pal Singh Bhullar, that the dismissal of a S.L.P. in limine sim…

Vanshika Motors (P) Ltd., Meerut vs. ACIT, Circle- 2, Meerut

Appeals of the assessee are allowed

ITA 6214/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Mar 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…ed on the decisions of the Hon’ble Supreme Court in the cases of Kunhayammed 245 ITR 360 and Khoday Distilleries Ltd. 104 taxmann.com 25 (SC)].The Hon’ble Supreme Court, in the case of State of Orissa and Another v. Dhirendra Sundar Das And Others – [(2019) 6 SCC 270 (SC)] has clarified this position with the following observations at Para 9.27: “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Association v. Union of India &Anr. and State of Punjab v. Davinder Pal Singh Bhullar, that the dismissal of a S.L.P. in limine sim…

DCIT, New Delhi vs. M/S Khemka Stuart Leisure Ltd., New Delhi

Appeals of the assessee are allowed

ITA 6215/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2025AY 2008-09

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…ed on the decisions of the Hon’ble Supreme Court in the cases of Kunhayammed 245 ITR 360 and Khoday Distilleries Ltd. 104 taxmann.com 25 (SC)].The Hon’ble Supreme Court, in the case of State of Orissa and Another v. Dhirendra Sundar Das And Others – [(2019) 6 SCC 270 (SC)] has clarified this position with the following observations at Para 9.27: “9.27 It is a well settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Association v. Union of India &Anr. and State of Punjab v. Davinder Pal Singh Bhullar, that the dismissal of a S.L.P. in limine sim…