State of Punjab v. Devans Modern Breweries Ltd.

11 SCC 26Reported decision2004#22081 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2019.

Judgments citing State of Punjab v. Devans Modern Breweries Ltd.

VIJAY GUPTA,DELHI vs. ITO, WARD-35(2), NEW DELHI

In the result both the appeals of the assessee are allowed

ITA 7491/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Jul 2019AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri V.K. Tulsian, CAFor Respondent: Shri Surender Pal, Sr. DR
Section 143(3)Section 271(1)(C)Section 80I

…uthorities under Article 142 of the Constitution and it is not open to any authority to ignore a binding judgement of the Supreme Court on the ground that the full facts had not been placed before it] and State of Punjab vs Devans Modern Breweries Ltd. (2004) 11 SCC 26 [in which it was held that binding precedents, which are authoritative in nature and are meant to be applied, should not be ignored on application of the doctrine of sub silentio or per incurian without assigning specific reasons therefor]. Accordingly, the order of CIT(A) is upheld and the present appeal filed by the Revenue is dismissed. ” 5. Sin…

VIJAY GUPTA,NEW DELHI vs. ITO, WARD- 35(2), NEW DELHI

In the result both the appeals of the assessee are allowed

ITA 409/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Jul 2019AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri V.K. Tulsian, CAFor Respondent: Shri Surender Pal, Sr. DR
Section 143(3)Section 271(1)(C)Section 80I

…uthorities under Article 142 of the Constitution and it is not open to any authority to ignore a binding judgement of the Supreme Court on the ground that the full facts had not been placed before it] and State of Punjab vs Devans Modern Breweries Ltd. (2004) 11 SCC 26 [in which it was held that binding precedents, which are authoritative in nature and are meant to be applied, should not be ignored on application of the doctrine of sub silentio or per incurian without assigning specific reasons therefor]. Accordingly, the order of CIT(A) is upheld and the present appeal filed by the Revenue is dismissed. ” 5. Sin…

ITO, WARD-35(2), NEW DELHI vs. VIJAY GUPTA, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 4080/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Jul 2019AY 2014-15

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri V.K. Tulsiyan, CAFor Respondent: Shri Surender Pal, Sr. DR
Section 1Section 3Section 6Section 8Section 801CSection 80I

…horities under Article 142 of the Constitution and it is not open to any authority to ignore a binding judgement of the Supreme Court on the ground that the full facts had not been placed before it] and State of Punjab vs Devans Modern Breweries Ltd. (2004) 11 SCC 26 [in which it was held that binding precedents, which are authoritative in nature and are meant to be applied, should not be ignored on application of the doctrine of sub silentio or per incurian without assigning specific reasons therefor]. Accordingly, the order of CIT(A) is upheld and the present appeal filed by the Revenue is dismissed. Page…

State of Punjab v. Devans Modern Breweries Ltd. (11 SCC 26) — Cited in 3 Judgments | BharatTax