PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), SURAT vs. RASHMI RAJESH BAFNA
What did the High Court hold?
The High Court dismissed the Special Civil Application filed by the Principal Commissioner of Income Tax (Central), Surat. The Court noted that it had previously dealt with a common order dated September 9, 2020, passed by the Income Tax Appellate Tribunal, which was the subject of the present petition. In a prior instance, the High Court had dismissed a similar petition (Special Civil Application No. 7520 of 2021) by a detailed order dated June 24, 2021. To avoid duplication, the present petition was disposed of in terms of the said earlier order. Therefore, the petition was dismissed accordingly, without delving into the specific merits of the ITAT's order.
What were the facts?
The petitioner, the Principal Commissioner of Income Tax (Central), Surat, filed a Special Civil Application seeking to quash an order dated September 9, 2020, passed by the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench. This order was in Miscellaneous Application No. 151/AHD/2020 in IT(SS)A No. 332/AHD/2018. The High Court noted that it had previously dealt with a common order dated September 9, 2020, which was impugned in the present petition, in a separate Special Civil Application No. 7520 of 2021. The Court had dismissed that earlier petition by a detailed order on June 24, 2021. To avoid duplication, the present petition was also dismissed in terms of the order passed in the earlier petition.
What were the issues?
1. Whether the High Court should quash and set aside the order dated 09.09.2020 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench, in M.A. No. 151/AHD/2020 in IT(SS)A No. 332/AHD/2018. The petitioner, the Principal Commissioner of Income Tax (Central), Surat, sought the quashing of the ITAT's order. The judgment does not record any specific arguments made by the petitioner or the respondent (Rashmi Rajesh Bafna) regarding the merits of the ITAT's order. The decision to dismiss the petition was based on a prior, similar order passed by the same bench of the High Court.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI)
The petition is filed by the petitioner – The Principal Commissioner of Income Tax (Central), Surat, seeking direction for quashing and setting aside the order dated 09.09.2020, passed by the Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad in M.A. No. 151/AHD/2020
in IT(SS)A No.332/AHD/2018, Annexure ‘A’ to the petition.
It may be noted that this bench had an occasion to deal with the common order dated 09.09.2020 (which is impugned in the present petition), passed by the Income Tax Appellate Tribunal, in Special Civil Application No. 7520 of 2021, and the Court has dismissed the said C/SCA/8883/2021 ORDER DATED: 06/07/2021 petition by passing the detailed order on 24.06.2021. 3. In order to avoid duplication of the order, the present petition is dismissed in terms of the said order dated 24.06.2021 passed in Special Civil Application No. 7520 of 2021. This petition stands dismissed accordingly. (BELA M. TRIVEDI, J) (A. C. JOSHI,J) AMAR SINGH
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