Mere dismissal of SLP without giving any reasons, cannot be equated with exposition of law

Moradabad Development Authority Vs ACIT (ITAT Delhi)

It is a settled legal position that a summary dismissal of SLP cannot be construed as a declaration of law by the Hon’ble Supreme Court under Article 141 of the Constitution. A mere dismissal of SLP without giving any reasons, cannot be equated with exposition of law by the Hon’ble Supreme Court so as to indicate the imprimatur on the reasoning and/or the ratio decidendi of the High Court in the judgment. In such circumstanc

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