2018 (8) TMI 447

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....se appeals, the assessee-appellant has challenged correctness of the order dated 14.02.2018 and 16.02.2018 passed by the by the CIT(A)-8, Ahmedabad in the matter of assessment under section 143(3) r.w.s. 144C of the Income-tax Act, 1961, for the assessment years 2013-14 & 2014-15. 2. The solitary grievance of the assessee is that the learned CIT(A) has erred in confirming the addition of Rs. 7,96....

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....on is pending before the Hon'ble Supreme Court does not dilute binding nature of this judicial precedent. As regard dismissal of SLP in the case of Rajasthan State Beverages Corporation Ltd (2017) 84 taxmann.com 185 (SC), it is only elementary that when a SLP is dismissed by a non-speaking order, it does not constitute a law declared by Hon'ble Supreme Court, and as such, it is not binding under A....

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....has observed as follows:- "3. Assessee's latter substantive ground challenges correctness of both the lower authorities' action disallowing/adding a sum of Rs. 3,85,810/- u/s. 36(1)(va) r.w.s. 2(24) of the Act on account late payment of employees' contribution to PF & ESI in question. There is no dispute that hon'ble jurisdictional high court's decision in CIT vs. Gujarat Sta....