Union of India & Ors. v. Dhanvanti Devi

6 SCC 44Reported decision1996#2350 most cited

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

A court's order is not binding if it has not applied its mind to the specific facts and decided the issues involved.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Union of India v Dhanvanti Devi · 6 SCC 44 · binding precedent · High Court · application of mind · specific facts · judicial decisions

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

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

…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 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

…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 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

…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 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

…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(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

…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…

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

…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…

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

…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…

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

…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…

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

…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…

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

…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…

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

…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…

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

…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…

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

…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…

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

…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…

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

…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…

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

…nor 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 be…

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

…le nor 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. ….”. 16. 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 be…

Principal Chief Commissioner of Income Tax-1 vs. A.H. Multisoft Pvt. Ltd

Appeals are dismissed

ITA/9/2025HC Delhi30 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 483

…entirety and the observations made therein should receive consideration in the light of the questions raised before it. [See Haryana Financial Corpn. v. Jagdamba Oil Mills [(2002) 3 SCC 496 : JT (2002) 1 SC 482] , Union of India v. Dhanwanti Devi [(1996) 6 SCC 44] , Nalini Mahajan (Dr.) v. Director of Income Tax (Investigation) [(2002) 257 ITR 123 (Del)] , State of U.P. v. Synthetics and Chemicals Ltd. [(1991) 4 SCC 139] , A-One Granites v. State of U.P. [(2001) 3 SCC 537 : 2001 AIR SCW 848] and Bhavnagar University v. Palitana Sugar Mill (P) Ltd. [(2003) 2 SCC 111] ] 146. Although decisi…

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

…le nor 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. ….”. 16. 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 be…

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

…le nor 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. ….”. 16. 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 be…