Per Incuriam Cases – IV

In this edition of per incuriam cases, we have cases with issues ranging from dismissal of complaint due to undisclosed amount not being high enough, to deduction of marriage expenses in  for unmarried daughter and ending with the Bombay High Court deciding an issue against the assessee in three sentences. Does rejection of complaint due … Continue reading Per Incuriam Cases – IV

Per Incuriam Cases – III

Even after a judgement has been declared per incuriam, they are routinely cited by the courts. For example, the case CIT vs Avi-Oil India Pvt Ltd.which was declared per incurium by V.R.A Cotton Mills (P) Ltd. vs U.O.I on 27-09-2011 has been cited 15 times since then. Identification of per incuriam cases can be useful to both lawyers … Continue reading Per Incuriam Cases – III

Per Incuriam Cases – II

A judgment of the court is not a binding precedent if given per incuriam, i.e., it is either: A judgment that is passed in ignorance of a relevant statutory provision; or A judgment that is passed without considering binding precedent of a coordinate or larger bench. As discussed in the earlier article, the significance of a judgment having … Continue reading Per Incuriam Cases – II

Per Incuriam Cases

Per Incuriam cases are those which have been pronounced in ignorance of existing law or precedents and hence no longer hold any precedential value. Per incuriam cases can blindside practitioners if they are unaware of their status, since the Courts will not accept them as binding or even persuasive precedents. Here’s a list of per … Continue reading Per Incuriam Cases