THE PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD vs. RAJENDRA J KESHWANI HUF

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SCA/8622/2021HC GujaratGJHC24028386202129 June 2021Author: HONOURABLE MS. JUSTICE BELA M. TRIVEDI,HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the present petition should be dismissed in terms of its earlier detailed order dated 24.06.2021 passed in Special Civil Application No. 7520 of 2021. This implies that the grounds or issues raised by the petitioner in the present Special Civil Application were found to be without merit or were otherwise disposed of in the prior judgment. The operative direction was to dismiss the petition, thereby upholding the ITAT's order indirectly. No specific issue was left undecided; the petition was dismissed on the basis of the prior ruling.

What were the facts?

The petitioner, The Principal Commissioner of Income Tax (Central), Ahmedabad, filed a Special Civil Application seeking to quash an order dated 09.09.2020 passed by the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench. This order was in Miscellaneous Application No. 25/AHD/2020, arising from ITA No. 309/AHD/2019. The High Court noted that it had previously dealt with the same impugned ITAT order in another petition, Special Civil Application No. 7520 of 2021. That petition was dismissed by a detailed order dated 24.06.2021. To avoid repetition, the present petition was also dismissed in terms of the earlier order.

What were the issues?

The High Court was asked to decide whether to quash and set aside the order dated 09.09.2020 passed by the ITAT, Ahmedabad Bench. The petitioner, the Revenue, sought this relief. The judgment does not record any specific arguments made by the petitioner (Revenue) or the respondent (assessee) regarding the merits of the ITAT's order. The decision appears to be based on a procedural precedent from a similar case.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/8622/2021 ORDER DATED: 29/06/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 8622 of 2021 ======================================= THE PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD Versus RAJENDRA J KESHWANI HUF ======================================= Appearance: MRS MAUNA M BHATT(174) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ======================================= CORAM: HONOURABLE MS. JUSTICE BELA M. TRIVEDI and HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI Date : 29/06/2021

ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI)

The petition is filed by the petitioner – The Principal Commissioner of Income Tax (Central), Ahmedabad, 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. 25/AHD/2020 in ITA No. 309/AHD/2019, 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 petition by passing the detailed order on 24.06.2021.

In order to avoid duplication of the order, the present C/SCA/8622/2021 ORDER DATED: 29/06/2021 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. ] hiren

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