Dismissal of SLP by S.C. at admission stage-Position of law. - Income Tax - 1599/CBDT

INSTRUCTION NO. 1599/CBDT Dated: February 11, 1985 Attention is invited to the judgement of the Karnataka High Court in Amrut Talkies Vs.2nd Income-tax Officer (1984) 150 ITR 386 wherein the High court has held that dismissal of a special leave petition by the Supreme Court at the admission stage does not amount to the Supreme Court affirming the ruling of the High Court: But more important than the above reason as pointed out by the Supreme Court in Daryo Vs. State of U.P., AIR 1961 SC 1457 the dismissal of a special leave petition by the Supreme Court at the admission stage without giving reasons, for a variety of reasons, does not lay down any binding principle under Art.141 of the constitution to be followed by the High Courts. This position of law may please be brought to the notice of all the officers working in your charge.