Principal Commissioner Of vs. M/S Regent Beers And Wines Ltd.

ITA/261/2022HC Madhya Pradesh31 July 2024Bench: HON'BLE SHRI JUSTICE RAJ MOHAN SINGH2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that in view of the prior decisions of coordinate benches in ITA No. 271/2022 (decided on 16.08.2023) and ITA No. 263/2022 (decided on 02.02.2024), no substantial question of law arises for consideration. The reasoning is that the issue has already been decided by the High Court in similar appeals. The ratio decidendi is that if a coordinate bench has already ruled on a specific question of law, a subsequent appeal raising the same question may not warrant further consideration by the High Court, especially when the prior decision is not disputed. The operative direction is that the appeal is dismissed.

What were the facts?

The Income Tax Appellate Tribunal (ITAT), Indore, dismissed three appeals filed by the revenue. This upheld an order dated 01.11.2019 by the CIT(A)-3, Bhopal, which had modified additions made by the Assessing Officer. The present appeal, ITA No. 261 of 2022, arises from the ITAT's order dated 18.04.2022. The assessee is M/s Regent Beers and Wines Ltd., and the appellant is the Principal Commissioner of Income Tax. The High Court of Madhya Pradesh at Jabalpur is considering the appeal against the ITAT's order. The amount in dispute is not specified.

What were the issues?

1. Whether a substantial question of law arises for consideration by the High Court, given the ITAT's dismissal of the revenue's appeals. The assessee contends that the question of law pleaded in this case has already been decided against the revenue by a coordinate bench of the High Court in ITA No. 271/2022, decided on 16.08.2023. The revenue, while opposing the prayer on merits, did not deny the factum of the earlier order in ITA No. 271/2022. The revenue also did not deny that ITA No. 263/2022, on the same issue, was dismissed on 02.02.2024.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE RAJ MOHAN SINGH & HON'BLE SHRI JUSTICE DEVNARAYAN MISHRA ON THE 31st OF JULY, 2024 INCOME TAX APPEAL No. 261 of 2022 PRINCIPAL COMMISSIONER OF Versus M/S REGENT BEERS AND WINES LTD. Appearance: Shri Siddharth Sharma - Advocate for the appellant. Shri Mallika Arjun Khare - Advocate for the respondent. ORDER Per: Justice Raj Mohan Singh The present ITA No.261/2022 has arisen from an order dated 18.04.2022 passed by the Income Tax Tribunal, Indore whereby bunch of three appeals filed by the revenue were dismissed by upholding the order dated 01.11.2019 passed by CIT(A)-3 Bhopal, which in turn interfered with the orders of the Assessing Officer by which addition was made. Learned counsel for the respondent submits that question of law as pleaded in this case already stood negated by a coordinate Bench in ITA No.271/2022 decided on 16.08.2023. Though learned counsel for the appellant has opposed the prayer on merits, but factum of order dated 16.08.2023 passed in ITA No.271/2022 having being passed could not denied. On the same issue even ITA No.263/2022 has also been dismissed on 02.02.2024. 1 ITA-261-2022 Signed by: VINOD SHARMA Signing time: 01-08-2024 11:52:52 Signature Not Verified (RAJ MOHAN SINGH) JUDGE (DEVNARAYAN MISHRA) JUDGE In view of the aforesaid orders, no substantial question arises for consideration of this Court. Appeal is accordingly dismissed. Vin**

2 ITA-261-2022 Signed by: VINOD SHARMA Signing time: 01-08-2024 11:52:52 Signature Not Verified

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