Commissioner Of Income Tax, Jabalpur vs. Shri Satish Kumar Sahu

ITA/75/2011HC Madhya Pradesh22 April 2014Bench: HON'BLE SHRI JUSTICE RAJENDRA MENON2 pages

For Petitioner: Sanjeev Tuli

AI SummaryDismissed

What did the High Court hold?

The High Court held that there was no substantial question of law involved in the matter warranting consideration. This decision was based on the fact that identical grounds raised by the Revenue in similar appeals concerning other assessees (ITA No.46/2011, ITA No.47/2011, and ITA No.62/2011) had already been dismissed by a Coordinate Bench of the Court on 3.4.2013. The Court found no reason to deviate from the previous ruling. The ratio decidendi is that if identical issues have been decided by a Coordinate Bench, and no new substantial question of law is presented, the appeal will be dismissed. The operative direction was to dismiss the appeal.

What were the facts?

This is a Revenue appeal under Section 260A of the Income Tax Act, 1961, challenging an order dated 30.12.2012 passed by the Income Tax Appellate Tribunal (ITAT), Indore Bench, in ITA Nos. 130/2009 and 131/2009. The Revenue's appeal pertains to the tenability of the ITAT's order. The High Court notes that similar grounds raised in appeals concerning other assessees, specifically in ITA No.46/2011, ITA No.47/2011, and ITA No.62/2011 (Commissioner of Income Tax, Jabalpur Vs. M/s Gopal Krishna & Co. Sagar), have already been considered and rejected by a Coordinate Bench of the Court on 3.4.2013. The present appeal raises identical grounds.

What were the issues?

1. Whether there is a substantial question of law involved in the Revenue's appeal against the ITAT's order dated 30.12.2012 in ITA Nos. 130/2009 and 131/2009, warranting consideration under Section 260A of the Income Tax Act, 1961. Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The Revenue is challenging the tenability of the ITAT's order. The judgment does not explicitly detail the specific grounds or arguments raised by the Revenue beyond this general challenge. However, it is implied that the Revenue believes there is a substantial question of law involved.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

ITA No.75/2011 22/4/2014 : Shri Sanjay Lal, learned counsel for the appellant. This is a Revenue's appeal under Section 260A of the Income Tax Act, 1961 calling in question tenability of an order dated 30.12.2012 passed by the Income Tax Appellate Tribunal, Indore Bench in ITA Nos.130/2009 and ITA No.131/2009. Even though by mistake in the cause title only ITA No.131/2009 is indicated but in this order we are dealing with both the orders passed by the Tribunal i.e. ITA No.130/2009 so also in ITA No.131/2009. Challenge made in this appeal on identical grounds with regard to various other assessees have been considered by this Court in ITA No.46/2011, ITA No.47/2011 and ITA No.62/2011 - Commissioner of Income Tax, Jabalpur Vs. M/s Gopal Krishna & Co. Sagar, and similar appeals on identical grounds had already been rejected by a detailed order passed by Coordinate Bench of this Court on 3.4.2013 in ITA No.46/2011, ITA No.47/2011 and ITA No.62/2011. Keeping in view the aforesaid orders passed under similar circumstances, we see no reason to make any further indulgence into the matter. For the grounds and reasons already indicated by a Coordinate Bench of this Court in its order passed on 3.4.2013 in ITA No.46/2011, ITA No.47/2011 and ITA - 1 -1 -:2:- No.62/2011, we see no substantial question of law involved in the matter warranting consideration. Accordingly, this appeal is also dismissed. ( Rajendra Menon) ( A. K. Sharma ) Judge Judge mrs.mishra - 2

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