2018 (3) TMI 1847

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....ctness of the order dated 18th October, 2016 passed by the by the CIT(A)-8, Ahmedabad, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2012-13. 2. The solitary grievance of the assessee is that the learned CIT(A) has erred in confirming the addition of Rs. 8,03,104/- out of Rs. 15,86,762/-, which was added by the Assessing Officer with the aid....

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....the case of Rajasthan State Beverages Corporation Ltd (supra), it is only elementary that when a SLP is dismissed by a nonspeaking 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, i....