2018 (3) TMI 1790

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.... 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 assessee is that the learned CIT(A) has erred ....

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....nding 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 authority, for this proposition, is contai....