State of U.P. & Another v. Synthetics and Chemicals Ltd.

87 STC 289Reported decision1972#4079 most cited

What is State of U.P. & Another v. Synthetics and Chemicals Ltd. authority for?

A decision made sub silentio, without discussion or reasoning, does not constitute a binding precedent.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Also referred to as

State of U.P. & Another v. Synthetics and Chemicals Ltd. · sub silentio · binding precedent · no reasoning · no discussion · declaration of law

Sections most often in play

Section 153ASection 153DSection 143(3)Section 144ASection 148Section 40A(3)Section 234ASection 234B

Issues it is cited on

section 274(2)section 153(a)section 135asection 10(20a)section 148badvancement of general public utilitysection 58casus omissussection 10(20)violation of natural justicesection 271aaasection 144a

Judgments citing State of U.P. & Another v. Synthetics and Chemicals Ltd.

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

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

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book.We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the coordinate bench that the approvals had been rendered mechanically and without examination of the…

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)

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book.We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the coordinate bench that the approvals had been rendered mechanically and without examination of the…

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)

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book.We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the coordinate bench that the approvals had been rendered mechanically and without examination of the…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book.We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the coordinate bench that the approvals had been rendered mechanically and without examination of the…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book.We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the coordinate bench that the approvals had been rendered mechanically and without examination of the…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book.We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the coordinate bench that the approvals had been rendered mechanically and without examination of the…

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, 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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book.We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the coordinate bench that the approvals had been rendered mechanically and without examination of the…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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

…was not arrived at after any discussion or reasoning on why the defect was incurable. Accordingly, it is a decision sub silentio, which according to the judgment of the Hon’ble Supreme Court in State of U.P. & Another vs. Synthetics and Chemicals Ltd., (1972) 87 STC 289, cannot be a binding precedent. We have also scoured through the judgments filed by the assessee in his paper book. We noticed that in each and every case where a decision had been taken to annul the assessment, there was a corresponding finding by the ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019…

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State of U.P. & Another v. Synthetics and Chemicals Ltd. (87 STC 289) — Cited in 29 Judgments | BharatTax