THE COMMISSIONER OF INCOME TAX BHOPAL vs. M/S GAJANAN DISTRIBUTORS AND DEVELOPERS PVT. LTD

PDF · subscribers
ITA/19/2015HC Madhya PradeshMPHC01020869201508 November 20162 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal filed by the Revenue under Section 260-A of the Income Tax Act, 1961, was not tenable. The Court referred to its previous orders in similar appeals against co-assessees, Dr. Yogiraj Sharma and Shri Gaurav Sharma & Ors., which were decided on March 29, 2016, and August 2, 2016, respectively. In those orders, the High Court had rejected the Revenue's appeals. Applying the same reasoning and findings from those prior decisions, the High Court found no reason to grant any further indulgence in the present appeal. Consequently, the appeal filed by the Revenue was dismissed. The operative direction was the dismissal of the appeal.

What were the facts?

This is an appeal filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging an order passed by the Income Tax Appellate Tribunal (ITAT). The appeal pertains to various assessment years. The High Court notes that the issue involved in this appeal has already been decided by it in similar appeals filed by the Revenue against co-assessees, Dr. Yogiraj Sharma (ITA No.52/2015, decided on March 29, 2016) and Shri Gaurav Sharma & Ors. (ITA Nos.29-31-34-36-41-42/2015 & ITA No.43/2015, decided on August 2, 2016). The High Court found no reason to deviate from its previous decisions.

What were the issues?

1. Whether the order passed by the Income Tax Appellate Tribunal for various assessment years is tenable in law, as challenged by the Revenue under Section 260-A of the Income Tax Act, 1961. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The appeal is decided based on previous pronouncements of the Court. Revenue's Contention: The Revenue is challenging the ITAT's order. However, the specific grounds of challenge and the legal provisions relied upon by the Revenue are not detailed in this judgment. The judgment indicates that the Revenue's appeals in similar matters against co-assessees have been rejected by the High Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA-19-2015 (THE COMMISSIONER OF INCOME TAX BHOPAL Vs M/S GAJANAN DISTRIBUTORS AND DEVELOPERS PVT. LTD) 08-11-2016 Shri Sanjay Lal, learned counsel for the appellant. This is the appeal filed by the revenue under Section 260-A of the Income Tax Act calling in question the tenability of the order passed by the Income Tax Appellate Tribunal for various assessment years. Except for difference in the years of assessment, the question involved in this appeal stands answered by this Court in the appeal filed under Section 260-A by the revenue (Appeal) in the case of co- assessee Dr. Yogiraj Sharma in ITA No.52/2015, wherein, similar appeals of the revenue have been rejected by this Court on 29th of March, 2016 and in ITA Nos.29-31-34-36-41-42/2015 & ITA No.43/2015 decided by a common order on 2.8.2016, where the appeals filed by another co-assessees, Shri Gaurav Sharma & Ors. have been rejected. In view of the order already passed in the appeals filed under Section 260-A of the Income Tax Act on 2.8.2016 and on 29.3.2016, we see no reason to make any further indulgence into the matter and for the grounds and reasons already indicated in the orders passed on 2.8.2016 & 29.3.2016, this appeal filed by the revenue fails. With the aforesaid, this appeal stands dismissed. (RAJENDRA MENON) ACTING CHIEF JUSTICE (SMT. ANJULI PALO) JUDGE nd

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →