Union of India & Ors. v. Dhanvanti Devi

6 SCC 44Reported decision1996#2352 most cited

What is Union of India & Ors. v. Dhanvanti Devi authority for?

Only the ratio decidendi of a judgment is binding, not every observation. A judgment must be read in the context of its specific facts, as general expressions are qualified by those particular facts.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Union of India v. Dhanvanti Devi · 6 SCC 44 · ratio decidendi · interpretation of judgments · binding precedent · reading judgment in context · Sections 153A · 153D · 143(3) · 132 · 144A · 148 · 153C · 147 · judicial observations · Supreme Court ruling interpretation · legal methodology

Sections most often in play

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

Issues it is cited on

section 114(e)section 274(2)section 153(a)section 135asection 144asection 114section 255(4)section 148bsanction under section 151section 136violation of natural justicesection 43(3)

Judgments citing Union of India & Ors. v. Dhanvanti Devi

ANUJ NAGPAL,DELHI vs. ACIT, CENTRAL CIRCLE 14, DELHI

The appeals are allowed

ITA 524/DEL/2022[2014-15]Status: DisposedITAT Delhi28 Jan 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....”. 18. In the case of UOl&Ors. V. Dhanwanti Devi &Ors, 6 SCC 44, the Hon'ble Supreme Court observed as under: “9. ...... What is of the essence in decision is its ratio and not every observation found therein not what logically follows from the various observations made in the judgment.Every judgment must be read as applicable to the particular facts proved, since the generality of the expressions which may be…

ANUJ NAGPAL,DELHI vs. ACIT, CENTRAL CIRCLE -14, DELHI

ITA 523/DEL/2022[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....". 18. In the case of UOl&Ors. V. Dhanwanti Devi &Ors, 6 SCC 44, the Hon'ble Supreme Court observed as under:…

ANUJ NAGPAL,DELHI vs. ACIT CENTRAL CIRCLE 14, DELHI

The appeals are allowed

ITA 467/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....”. 18. In the case of UOl&Ors. V. Dhanwanti Devi &Ors, 6 SCC 44, the Hon'ble Supreme Court observed as under: “9. ...... What is of the essence in decision is its ratio and not every observation found therein not what logically follows from the various observations made in the judgment.Every judgment must be read as applicable to the particular facts proved, since the generality of the expressions which may be…

ANU NAGPAL,DELHI vs. ACIT, CENTRAL CIRCLE 14, DELHI

The appeals are allowed

ITA 465/DEL/2022[2014-15]Status: DisposedITAT Delhi28 Jan 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....”. 18. In the case of UOl&Ors. V. Dhanwanti Devi &Ors, 6 SCC 44, the Hon'ble Supreme Court observed as under: “9. ...... What is of the essence in decision is its ratio and not every observation found therein not what logically follows from the various observations made in the judgment.Every judgment must be read as applicable to the particular facts proved, since the generality of the expressions which may be…

ANU NAGPAL,DELHI vs. ACIT,CENTRAL CIRCLE-14, DELHI

The appeals are allowed

ITA 463/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....”. 18. In the case of UOl&Ors. V. Dhanwanti Devi &Ors, 6 SCC 44, the Hon'ble Supreme Court observed as under: “9. ...... What is of the essence in decision is its ratio and not every observation found therein not what logically follows from the various observations made in the judgment.Every judgment must be read as applicable to the particular facts proved, since the generality of the expressions which may be…

ABHEEK NAGPAL,DELHI vs. ACIT, DELHI

ITA 457/DEL/2022[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....”. 18. In the case of UOl&Ors. V. Dhanwanti Devi &Ors, 6 SCC 44, the Hon'ble Supreme Court observed as under:…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI vs. PERIYASAMY ANBUNATHAN, KARUR

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1596/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…r permissible to pick out a word or sentence from the judgment of this court, divorced from the context the question under consideration and treat it to be the complete law declared by this court. ....". 24. In the case of UOI & Ors. v. Dhanwanti Devi & Ors; 6 SCC 44, the Hon'ble Supreme Court observed as under: "9. .......What is of the essence in a decision is its ratio and not every observation found therein nor what logically follows from the various observations made in the judgement. Every judgment must be read as applicable to the particular facts proved, since the generality of the expressions which may…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI, CHENNAI vs. PERIYASAMY ANBUNATHAN, KARUR

In the result, all the appeals of the Revenue and the assessee are

ITA 1536/CHNY/2025[2017]Status: DisposedITAT Chennai23 Jan 2026
Section 131Section 132Section 132(4)Section 250

…or permissible to pick out a word or sentence from the judgment of this court, divorced from the context the question under consideration and treat it to be the complete law declared by this court. ....". 24. In the case of UOI & Ors. v. Dhanwanti Devi & Ors; 6 SCC 44, the Hon'ble Supreme Court observed as under:- "9. .......What is of the essence in a decision is its ratio and not every observation found therein nor what logically follows from the various observations made in the judgement. Every judgment must be read as applicable to the particular facts proved, since the generality of the expressions which may…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI, CHENNAI vs. PERIYASAMY ANBUNATHAN, KARUR

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1529/CHNY/2025[2014-15]Status: DisposedITAT Chennai23 Jan 2026AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…r permissible to pick out a word or sentence from the judgment of this court, divorced from the context the question under consideration and treat it to be the complete law declared by this court. ....". 24. In the case of UOI & Ors. v. Dhanwanti Devi & Ors; 6 SCC 44, the Hon'ble Supreme Court observed as under: "9. .......What is of the essence in a decision is its ratio and not every observation found therein nor what logically follows from the various observations made in the judgement. Every judgment must be read as applicable to the particular facts proved, since the generality of the expressions which may…

PERIYASAMY ANBUNATHAN,KARUR vs. DCIT, CC-1(4), CHENNAI

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1489/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…r permissible to pick out a word or sentence from the judgment of this court, divorced from the context the question under consideration and treat it to be the complete law declared by this court. ....". 24. In the case of UOI & Ors. v. Dhanwanti Devi & Ors; 6 SCC 44, the Hon'ble Supreme Court observed as under: "9. .......What is of the essence in a decision is its ratio and not every observation found therein nor what logically follows from the various observations made in the judgement. Every judgment must be read as applicable to the particular facts proved, since the generality of the expressions which may…

PERIASAMY ANBUNATHAN,KARUR vs. DCIT, CC-1(4), CHENNAI

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1488/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Jan 2026AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…r permissible to pick out a word or sentence from the judgment of this court, divorced from the context the question under consideration and treat it to be the complete law declared by this court. ....". 24. In the case of UOI & Ors. v. Dhanwanti Devi & Ors; 6 SCC 44, the Hon'ble Supreme Court observed as under: "9. .......What is of the essence in a decision is its ratio and not every observation found therein nor what logically follows from the various observations made in the judgement. Every judgment must be read as applicable to the particular facts proved, since the generality of the expressions which may…

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)

…’ble High Court had no occasion to apply its mind to the particular facts of a case and decide on those issues, its orders could not be regarded as binding, as laid down by the Hon’ble Supreme Court in the case of Union of India& Ors vs. Dhanvanti Devi (1996) 6 SCC 44. 25. Responding to the arguments of the ld. DRs, the ld. ARs once again invited our decision to the Constitution Bench judgment in the case of Mohinder Singh Gill and pointed out, that as per the same, the affidavit filed by the DCIT was not maintainable to explain the approval. The ld. ARs also sought to counter the arguments of the ld. DRs by draw…

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)

…’ble High Court had no occasion to apply its mind to the particular facts of a case and decide on those issues, its orders could not be regarded as binding, as laid down by the Hon’ble Supreme Court in the case of Union of India& Ors vs. Dhanvanti Devi (1996) 6 SCC 44. 25. Responding to the arguments of the ld. DRs, the ld. ARs once again invited our decision to the Constitution Bench judgment in the case of Mohinder Singh Gill and pointed out, that as per the same, the affidavit filed by the DCIT was not maintainable to explain the approval. The ld. ARs also sought to counter the arguments of the ld. DRs by draw…

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)

…’ble High Court had no occasion to apply its mind to the particular facts of a case and decide on those issues, its orders could not be regarded as binding, as laid down by the Hon’ble Supreme Court in the case of Union of India& Ors vs. Dhanvanti Devi (1996) 6 SCC 44. 25. Responding to the arguments of the ld. DRs, the ld. ARs once again invited our decision to the Constitution Bench judgment in the case of Mohinder Singh Gill and pointed out, that as per the same, the affidavit filed by the DCIT was not maintainable to explain the approval. The ld. ARs also sought to counter the arguments of the ld. DRs by draw…

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

…’ble High Court had no occasion to apply its mind to the particular facts of a case and decide on those issues, its orders could not be regarded as binding, as laid down by the Hon’ble Supreme Court in the case of Union of India& Ors vs. Dhanvanti Devi (1996) 6 SCC 44. 25. Responding to the arguments of the ld. DRs, the ld. ARs once again invited our decision to the Constitution Bench judgment in the case of Mohinder Singh Gill and pointed out, that as per the same, the affidavit filed by the DCIT was not maintainable to explain the approval. The ld. ARs also sought to counter the arguments of the ld. DRs by draw…

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

…’ble High Court had no occasion to apply its mind to the particular facts of a case and decide on those issues, its orders could not be regarded as binding, as laid down by the Hon’ble Supreme Court in the case of Union of India& Ors vs. Dhanvanti Devi (1996) 6 SCC 44. 25. Responding to the arguments of the ld. DRs, the ld. ARs once again invited our decision to the Constitution Bench judgment in the case of Mohinder Singh Gill and pointed out, that as per the same, the affidavit filed by the DCIT was not maintainable to explain the approval. The ld. ARs also sought to counter the arguments of the ld. DRs by draw…

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

…’ble High Court had no occasion to apply its mind to the particular facts of a case and decide on those issues, its orders could not be regarded as binding, as laid down by the Hon’ble Supreme Court in the case of Union of India& Ors vs. Dhanvanti Devi (1996) 6 SCC 44. 25. Responding to the arguments of the ld. DRs, the ld. ARs once again invited our decision to the Constitution Bench judgment in the case of Mohinder Singh Gill and pointed out, that as per the same, the affidavit filed by the DCIT was not maintainable to explain the approval. The ld. ARs also sought to counter the arguments of the ld. DRs by draw…

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

…’ble High Court had no occasion to apply its mind to the particular facts of a case and decide on those issues, its orders could not be regarded as binding, as laid down by the Hon’ble Supreme Court in the case of Union of India& Ors vs. Dhanvanti Devi (1996) 6 SCC 44. 25. Responding to the arguments of the ld. DRs, the ld. ARs once again invited our decision to the Constitution Bench judgment in the case of Mohinder Singh Gill and pointed out, that as per the same, the affidavit filed by the DCIT was not maintainable to explain the approval. The ld. ARs also sought to counter the arguments of the ld. DRs by draw…

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

…ble High Court had no occasion to apply its mind to the particular facts of a case and decide on those issues, its orders could not be regarded as binding, as laid down by the Hon’ble Supreme Court in the case of Union of India & Ors vs. Dhanvanti Devi (1996) 6 SCC 44. 25. Responding to the arguments of the ld. DRs, the ld. ARs once again invited our decision to the Constitution Bench judgment in the case of Mohinder Singh Gill and pointed out, that as per the same, the affidavit filed by the DCIT was not maintainable to explain the approval. The ld. ARs also sought to counter the arguments of the ld. DRs by draw…

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

…ble High Court had no occasion to apply its mind to the particular facts of a case and decide on those issues, its orders could not be regarded as binding, as laid down by the Hon’ble Supreme Court in the case of Union of India & Ors vs. Dhanvanti Devi (1996) 6 SCC 44. 25. Responding to the arguments of the ld. DRs, the ld. ARs once again invited our decision to the Constitution Bench judgment in the case of Mohinder Singh Gill and pointed out, that as per the same, the affidavit filed by the DCIT was not maintainable to explain the approval. The ld. ARs also sought to counter the arguments of the ld. DRs by draw…

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Union of India & Ors. v. Dhanvanti Devi (6 SCC 44) — Cited in 49 Judgments | BharatTax