The Commissioner Of Income Tax Bhopal vs. M/S. Shree Vignesh Warehouse And Distributors Pvt. Ltd

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ITA/39/2015HC Madhya Pradesh24 January 2017Bench: HON'BLE THE ACTING CHIEF JUSTICE2 pages
For Petitioner: Sanjay Lal
AI SummaryDismissed

What did the High Court hold?

The Court held that there was no reason to make any further indulgence into the matter. It found that the question involved in this appeal had already been answered by this Court in previous appeals filed under Section 260-A of the Income Tax Act, 1961, concerning co-assessees Dr. Yogiraj Sharma and Shri Gaurav Sharma & Ors. These prior judgments, dated March 29, 2016, and August 2, 2016, had rejected similar appeals filed by the revenue. Therefore, for the grounds and reasons already indicated in those prior orders, the present 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 for various assessment years. The appeal concerns the tenability of the Tribunal's order. The Court notes that the question involved in this appeal has already been answered by this Court in previous appeals filed by the revenue concerning co-assessees Dr. Yogiraj Sharma and Shri Gaurav Sharma & Ors. These prior appeals, decided on March 29, 2016, and August 2, 2016, respectively, had also rejected similar appeals filed by the revenue.

What were the issues?

1. Whether the appeal filed by the revenue under Section 260-A of the Income Tax Act, 1961, is tenable in light of previous judgments of this Court on similar matters concerning co-assessees. Assessee's Contention: The assessee relies on the previous judgments of this Court in the cases of Dr. Yogiraj Sharma and Shri Gaurav Sharma & Ors., which have already decided similar appeals filed by the revenue. The assessee implicitly argues that the present appeal should follow the same fate. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in this particular appeal. However, the appeal itself is filed by the revenue challenging the ITAT's order.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA-00039-2015 24-01-2017 Shri Sanjay Lal, learned counsel for the appellant. Shri Abhijeet Shrivastava, learned counsel for the respondents. 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 coassessee 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 (H.P. SINGH) JUDGE

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