2018 (3) TMI 1788

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....By way of this appeal, the assessee-appellant has challenged correctness of the order dated 21.09.2016 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 2013-14. 2. The solitary grievance of the assessee is that the learned CIT(A) has erred in confirming the addition of Rs. 8,13,235/-, for the late pay....

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....State Beverages Corporation Ltd (supra), 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 the Constitution of India. The authority, for this proposition, is contained in a series of judgments of Hon'ble Supreme Court, including, inter alia, in the cases of ....