2018 (6) TMI 1623

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....ar, AM: 1. By way of this appeal, the assessee-appellant has challenged correctness of the order dated 31st July, 2017 passed by the by the CIT(A)-1, Ahmedabad in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2014-15. 2. The solitary grievance of the assessee is that the learned CIT(A) has erred in confirming the addition of Rs. 37,53,060/....

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....efore 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 Article 141 of ....

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....s 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 State Road....