Commissioner Of Income Tax vs. M/S Shree Prakashan Pvt. Ltd.

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ITA/45/2010HC Madhya Pradesh17 October 2014Bench: HON'BLE SHRI JUSTICE RAJENDRA MENON1 pages
For Petitioner: Sanjeev Tuli
AI SummaryDismissed

What did the High Court hold?

The High Court held that considering the fact that the learned Appellate Tribunal and the appellate authority had decided the question involved in this appeal under Section 260-A of the Income Tax Act in light of the law laid down by the Supreme Court in the case of Commissioner of Income Tax Vs. Lovely Exports Pvt. Ltd. (2008) 216 CTR (SC) 195, there was no reason to interfere with the matter. The High Court found no ground to interfere and accordingly dismissed the appeal. The ratio decidendi is that if a higher court's precedent has been applied by the lower appellate authorities to decide the issue, the High Court may not entertain a further appeal under Section 260-A unless there is a substantial question of law arising from the order. No specific issue was left undecided.

What were the facts?

This is an appeal filed under Section 260-A of the Income Tax Act, 1961. The appellant is Shri Sanjay Lal, and the respondent is the Income Tax Department. The assessment year(s) are not specified. The order or action under challenge is the decision of the learned Appellate Tribunal. The amount in dispute is not stated. The procedural history is that the appeal was heard by the High Court, and the learned counsel for the appellant presented the case. The High Court considered the decision of the Appellate Tribunal and the appellate authority.

What were the issues?

The High Court had to decide whether to interfere with the decision of the Appellate Tribunal. The question involved in the appeal was decided by the Appellate Tribunal and the appellate authority. The High Court considered the law laid down by the Supreme Court in the case of Commissioner of Income Tax Vs. Lovely Exports Pvt. Ltd. (2008) 216 CTR (SC) 195. The appellant's counsel presented the case. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

I . T. A. No. 45/10 17/10/14 Shri Sanjay Lal, learned counsel for the appellant. Considering the fact that the learned Appellate Tribunal and the appellate authority have decided the question involved in this appeal under Section 260-A of the Income Tax Act in the light of the law laid down by the Supreme Court in the case of Commissioner of Income Tax Vs. Lovely Exports Pvt. Ltd. (2008) 216 CTR (SC) 195 , we see no reason to interfere into the matter as the question involved in this appeal has already been decided as indicated hereinabove. Accordingly, finding no ground to interfere into the matter, the appeal is dismissed. (Rajendra Menon) (Sanjay Yadav) Judge Judge

Vy/-

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