Comissioner Of Income Tax vs. M/S. Franciscan Clarist Society

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ITA/139/2009HC Madhya Pradesh22 July 2014Bench: HON'BLE SHRI JUSTICE RAJENDRA MENON1 pages
For Petitioner: Sanjeev Tuli
AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the present appeal concerns an identical question of law as that which was considered and decided by a Bench of this Court in I.T.A. No. 7/2010, pertaining to the assessment year 2004-2005. The Court found no difference in the matter for the assessment year 2003-2004 compared to the previously decided case. Consequently, for the grounds and reasons already indicated in the order dated 27.3.2014 in I.T.A. No. 7/2010, the Court saw no reason to interfere or take a different view. The appeal was dismissed on the terms of the previous order.

What were the facts?

The appeal is filed by the Commissioner of Income Tax (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT) concerning the assessment year 2003-2004 for the assessee, M/s Franciscan Claris Society. The Revenue is challenging a decision made by the ITAT. The present appeal concerns the assessment year 2003-2004, and the Revenue contends that the issue is identical to one previously decided by the same Court in I.T.A. No. 7/2010 for the assessment year 2004-2005.

What were the issues?

1. Whether the Tribunal erred in its decision regarding the assessment year 2003-2004, given that an identical issue for the assessment year 2004-2005 has already been decided by this Court. The Revenue argued that the present appeal involves an identical question of law as that decided in I.T.A. No. 7/2010 (Commissioner of Income Tax Vs. M/s Franciscan Clarist Society, Bhopal) for the assessment year 2004-2005. They contended that since the prior decision addressed the same matter, there is no reason to deviate from that precedent. The judgment does not record specific arguments from the assessee.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

I.T.A. No :: 139 / 2009

Commissioner of Income Tax Vs. M/s Franciscan Claris Society 22.07.2014. Shri Sanjay Lal for the appellant. Shri Abhijit Shrivastava for the respondent. They are heard on the question of admission. Identical question as has been posed in this appeal under section 260-A of the Income Tax Act, pertaining to the respondent assessee for the assessment year 2004-2005, has already been considered and decided by a Bench of this Court in I.T.A. No. 7/2010 (Commissioner of Income Tax Vs. M/s Franciscan Clarist Society, Bhopal), vide order-dated 27.3.2014. Except for the fact that the present appeal is for the assessment year 2003-2004, there is no difference in the matter, which has already been decided by this Court as indicated hereinabove. Accordingly, for the grounds and reasons already indicated by this Court on 27.3.2014, in I.T.A. No. 7/2010, we see no reason to interfere into the matter by taking a different view. The appeal stands dismissed, on the terms thereof.

(RAJENDRA MENON) (ALOK VERMA)

J U D G E J U D G E

Aks/-

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