THE COMMISSIONER OF INCOME TAX, BHOPAL vs. MADHYA PRADESH MADHYA KSHETRA VIDYUT VITRAN CO. LTD.
What did the High Court hold?
The Tribunal dismissed the appeal filed by the Revenue. The decision was based on the principle laid down by the Delhi High Court in CIT Vs. Delhi Transco Limited, which was upheld by the Supreme Court. Similar judgments from the Karnataka High Court in CIT, Bangalore Vs. Hubli Electric Supply Company Limited and the Bombay High Court in CIT Vs. Maharashtra State Electricity Distribution Company Limited were also considered. The Tribunal found no reason to interfere as the question of law raised by the Revenue had already been decided against it in these cited cases, including the Supreme Court's dismissal of the Revenue's SLP in the Delhi Transco Limited case. Therefore, the appeal was dismissed in line with these precedents.
What were the facts?
This is an appeal by the Revenue (Commissioner of Income Tax, Bhopal) against an order concerning Madhya Pradesh Madhya Kshetra Vidyut Vitran Co. Ltd. The assessment year(s) are not specified in the judgment. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT), though the specific order or action of the ITAT is not detailed. The amount in dispute is also not stated. The procedural history leading to this ITAT judgment is not provided.
What were the issues?
1. Whether the issue of law raised by the Revenue has already been decided against the Revenue by higher courts. (Question of law) Assessee's Contention: The assessee did not present any arguments as the judgment relies on precedents that are favorable to the assessee's position. The judgment indicates that the question of law raised by the revenue has already been decided against the revenue. Revenue's Contention: The Revenue raised a question of law in its appeal. The judgment notes that this question has been decided against the Revenue in several High Court judgments and that the Supreme Court has upheld these decisions by dismissing the Revenue's SLP.
AI-generated summary — verify with the full judgment below
ITA-201-2012 ( THE COMMISSIONER OF INCOME TAX, BHOPAL Vs MADHYA PRADESH MADHYA KSHETRA VIDYUT VITRAN CO. LTD.) 16-09-2016 Shri Sanjay Lal for the appellant. Shri Sapan Usrethe for the respondent. Heard. In view of the principle laid down by the Delhi High Court in the case of Commissioner of Income Tax (CIT) Vs. Delhi Transco Limited, (2016) 380 ITR 398; upheld by the Supreme Court in the SLP No.1387/2016 (CIT Vs. Delhi Transco Limited); and, further judgment of the Karnataka High Court in the case of CIT, Bangalore Vs. Hubli Electric Supply Company Limited, (2016) 237 TAXMAN 7; and, the judgment of the Bombay High Court in the case of CIT Vs. Maharashtra State Electricity Distribution Company Limited (2015) 375 ITR 23, we see no case for interference as the question of law raised in this appeal by the revenue has already been decided against the revenue in the judgments referred to hereinabove and the same has been upheld by the Supreme Court, while dismissing the SLP filed by the revenue in the case of Delhi Transco Limited (supra). In view of the above, this appeal stands dismissed. (RAJENDRA MENON) ACTING CHIEF JUSTICE (SUBHASH KAKADE) JUDGE aks
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