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

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ITA/40/2015HC Madhya Pradesh24 January 2017Bench: HON'BLE THE ACTING CHIEF JUSTICE2 pages
For Petitioner: Sanjay Lal
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the revenue's appeal. The Court found no reason to grant further indulgence as 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. Specifically, the Court referred to its orders dated March 29, 2016, in the case of co-assessee Dr. Yogiraj Sharma (ITA No.52/2015) and its common order dated August 2, 2016, in the cases of co-assessees Shri Gaurav Sharma & Ors. (ITA Nos.29-31-34-36-41-42/2015 & ITA No.43/2015). For the grounds and reasons already indicated in those prior orders, the present appeal filed by the revenue was deemed to fail and was consequently 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. The appeal concerns various assessment years. The core issue in this appeal has already been decided by this Court in previous appeals filed by the revenue against co-assessees, Dr. Yogiraj Sharma and Shri Gaurav Sharma & Ors. These prior appeals, bearing ITA No.52/2015 and ITA Nos.29-31-34-36-41-42/2015 & ITA No.43/2015, were dismissed by this Court on March 29, 2016, and August 2, 2016, respectively.

What were the issues?

1. Whether the order passed by the Income Tax Appellate Tribunal is tenable in law, in light of previous judgments of this Court on similar issues involving co-assessees. Assessee's Contention: The assessee relies on the decisions of this Court in the appeals of co-assessees Dr. Yogiraj Sharma and Shri Gaurav Sharma & Ors., which have already addressed and decided the core issues in favor of the assessees. Therefore, the present appeal by the revenue should also be dismissed on the same grounds. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in this particular appeal, other than the fact that it is challenging the Tribunal's order. The revenue's arguments would have been presented in the earlier appeals that were dismissed.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA-00040-2015 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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