Decision at the behest of politicians / political persons - invalid

Partabpur Co. v. Cane Commissioner, Bihar at AIR 1970 SC 1896

Dictates of higher authorities

(i) Partabpur Co. Ltd. v. Cane Commissioner Bihar AIR 1970 SC 1896
(ii) State of U.P. v. Maharaja Dhaimander Prasad Singh AIR 1989 SC 997
(iii) Gujarat Gas Co. Ltd. v. CIT (2000) 245 ITR 84 (Guj)
(iv) Sheo Narain Jaiswal v. ITO (1989) 176 ITR 352 (Pat)
(v) Yeshwant Talkies v. CIT (1986) 157 ITR 103 (MP)
(vi) CIT v. T.R. Rajakumari (1974) 96 ITR 78 (Mad)
(vii) Asstt. CIT v. O.P. Gupta (2001) 71 TTJ (Del) 82 : (2000) 75 ITD 123 (Del)
(viii) Jawahar Lal v. Competent Authority (1982) 137 ITR 605 (Del)
(ix) Rajputana Mining Agencies v. ITO (1979) 118 ITR 585 (Raj).