DOWAGER MAHARANIS vs. C.I.T.JODHPUR and ANR.
What did the High Court hold?
The High Court held that the issue involved in the present appeals was no longer res integra. This conclusion was based on a prior judgment delivered by a Division Bench of the same High Court in a batch of appeals, specifically mentioning D.B. Income Tax Appeal No. 94/2005, decided on May 6, 2008, and a subsequent order dated April 28, 2011, in Civil Misc. Application No. 7144/2010. The reasoning is that the precedent set by these earlier judgments directly governed the present appeals. Consequently, the High Court set aside the impugned order dated March 16, 2007, passed by the Income Tax Appellate Tribunal, Jodhpur. The operative direction was to set aside the ITAT's order, implying relief for the assessee.
What were the facts?
The appeals were filed by the Dowager Maharani Residential Accommodation Welfare and Amenities Trust, Jodhpur, against the Commissioner of Income Tax, Jodhpur, and the Asst. Commissioner of Income Tax, Circle-1, Jodhpur. The appeals challenged an order dated March 16, 2007, passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur. The core issue in these appeals was already decided by a Division Bench of the Rajasthan High Court in a previous batch of appeals led by D.B. Income Tax Appeal No. 94/2005 (CIT, Jodhpur Vs. M/s. Dowager Mahrani Residential Accommodation Welfare and Amenities Trust, Jodhpur.), decided on May 6, 2008, and further clarified by an order dated April 28, 2011, in Civil Misc. Application No. 7144/2010. Consequently, the present appeals were disposed of in line with these prior judgments.
What were the issues?
1. Whether the issue involved in the appeals is no longer res integra in view of the judgment of the Division Bench of the Rajasthan High Court in D.B. Income Tax Appeal No. 94/2005 and the subsequent order in Civil Misc. Application No. 7144/2010. Assessee's Contention: The assessee, through its appeals, implicitly relies on the principle that if a matter has been authoritatively decided by a higher court, subsequent similar matters should follow that precedent. No specific arguments are recorded for the assessee in the provided text, but the appeal itself suggests disagreement with the ITAT's order. Revenue's Contention: The revenue, as respondents, would likely argue for upholding the ITAT's order unless the High Court's prior judgment directly contradicts it. However, no specific arguments are recorded for the revenue in the provided text.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 12/07/2017
It is not in dispute that the issue involved in these appeals is no more res integra in view of judgment given by Division Bench of this Court in batch of appeals led by D.B. Income Tax Appeal No.94/2005 (CIT, Jodhpur Vs. M/s. Dowager Mahrani Residential Accommodation Welfare and Amenities Trust, Jodhpur.) decided on 6.5.2008 read with order dated 28.4.2011 passed in Civil Misc. Application No.7144/2010. (2 of 2) [ITA-114/2008]
The instant appeals are also disposed of in terms of the judgment referred above. Accordingly, the order impugned dated 16.3.2007 passed by the Income Tax Appellate Tribunal, Jodhpur is set aside. (VINIT KUMAR MATHUR) J. (GOVIND MATHUR) J. Sanjay Powered by TCPDF (www.tcpdf.org)
Recent GST High Court judgments
Search GST case law →- Gagan Bihari Rout@Gagan Rout vs. State Of OdishaOrissa · 28 Oct 2026
- Biswanath Rana vs. The Commissioner, CT And GST, Odisha, CuttackOrissa · 28 Oct 2026
- Sushama Mishra vs. The Commissioner Of CT And GST, Odisha, KatakOrissa · 28 Oct 2026
- Saudamini Samantray vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar IiOrissa · 28 Oct 2026
- M/S. Keshav Rice Mill, Ganjam vs. Chief Commissioner, CT And GST, Odisha, KatakaOrissa · 28 Oct 2026
