2018 (3) TMI 1790

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.... Saurabh Singh for the Respondent ORDER Per Bench : 1. By way of these appeals, the assessee-appellant has challenged correctness of the orders dated 26.07.2016 & 27.10.2016, passed by the by the learned CIT(A)- 1, Ahmedabad, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment years 2012-13 & 2013-14. 2. The solitary grievance of the asses....

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....he 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 (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....