Principal Commissioner Of Income Tax vs. M/S Golden Realities

ITA/86/2022HC Madhya Pradesh04 January 2023Bench: HON'BLE SHRI JUSTICE SHEEL NAGU2 pages

For Petitioner: Sanjay Lal

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal in limine. The Court observed that the facts and grounds raised in the present appeal were nearly the same as those in ITA No. 80/2022, which had been previously dismissed by the High Court at the admission stage due to the absence of a substantial question of law. Having heard the learned counsel for the Revenue, the Court found no reason to deviate from its earlier decision. Therefore, the present appeal was also dismissed in limine for want of a substantial question of law. The operative direction was the dismissal of the appeal.

What were the facts?

The Principal Commissioner of Income Tax, Bhopal (Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 04.10.2021 passed by the Income Tax Appellate Tribunal (ITAT), Indore Bench. The appeal was filed in respect of ITA No. 80/2022, which concerned a different assessee but raised nearly the same facts and grounds as the present appeal. The Revenue's earlier appeal, ITA No. 80/2022, was dismissed at the admission stage by the High Court on 13.10.2022, as no substantial question of law was found. The present appeal was filed against the ITAT's order concerning M/s Golden Realities.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, when the facts and grounds raised are nearly identical to a previously dismissed appeal (ITA No. 80/2022) where no substantial question of law was found. Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The Revenue argued that the appeal should be considered. However, the judgment does not detail specific arguments made by the Revenue beyond their participation in the hearing. The judgment notes that the learned counsel for the Revenue was heard.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE VIRENDER SINGH ON THE 4th OF JANUARY, 2023 INCOME TAX APPEAL No. 86 of 2022 BETWEEN:- PRINCIPAL COMMISSIONER OF INCOME TAX 1, BHOPAL (MADHYA PRADESH) .....PETITIONER (BY SHRI SANJAY LAL - ADVOCATE ) AND M/S GOLDEN REALITIES THROUGH AUTHORISED OFFICER, 1 GOLDEN CITY, BESIDE NANAK NAGAR, GRAM BIJANWADA PANCHMARHI ROAD, PIPARIYA (MADHYA PRADESH) .....RESPONDENTS (NONE ) This appeal coming on for Orders this day, JUSTICE SHEEL NAGU passed the following: ORDER The default pointed out by the Registry stands ignored. 2. This appeal has been preferred u/S.260A of Income Tax Act, 1961 against impugned order 04.10.2021 (Annexure P/3) passed by Income Tax Appellate Tribunal, Indore Bench, Indore against which ITA. No.80/2022 (Principal Commissioner of Income Tax vs. M/S. Golden Realities Through Authorised Officer) filed by Revenue in respect of different assessee. 3. The said ITA was dismissed at the stage of admission as no 1 (SHEEL NAGU) JUDGE (VIRENDER SINGH) JUDGE substantial question of law was found by this Court by order dated 13.10.2022. 4. The record herein reveals that the facts and grounds raised in ITA. No.80/2022 were nearly the same as raised herein. 5. After having heard learned counsel for the Revenue, Shri Lal, we do not find any reason to take a different view than the one taken by this Court in ITA. No.80/2022. 6. Consequently, present appeal also stands dismissed in limine in the absence of substantial question of law. mohsin

2 MOHAMMED MOHSIN QURESHI 2023.01.05 11:44:32 +05'30'

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