Principal Commissioner vs. M/S Golden Realties

ITA/91/2022HC Madhya Pradesh05 January 2023Bench: HON'BLE SHRI JUSTICE SHEEL NAGU2 pages

For Petitioner: Sanjay Lal

AI SummaryDismissed

What did the High Court hold?

The High Court held that there was no substantial question of law arising from the ITAT's order dated 4.10.2021. The Court found no reason to deviate from its previous decision in ITA No. 80/2022, which involved similar facts and grounds and was dismissed at the admission stage. Consequently, the present appeal was also dismissed in limine (at the threshold) due to the absence of a substantial question of law. The operative direction was the dismissal of the appeal. No specific issue was left undecided; the entire appeal was disposed of on the preliminary ground of lacking a substantial question of law.

What were the facts?

The Principal Commissioner of Income Tax, District-Bhopal (Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 4.10.2021 passed by the Income Tax Appellate Tribunal (ITAT), Indore Bench. The appeal was filed in respect of a different assessee, M/s Golden Realities, through its Authorized Officer. The High Court had previously dismissed ITA No. 80/2022, filed by the Revenue against the same ITAT order, at the admission stage on 13.10.2022, finding no substantial question of law. The present appeal involved nearly the same facts and grounds as the earlier dismissed appeal. The Revenue's counsel was heard.

What were the issues?

1. Whether there is a substantial question of law arising from the ITAT's order dated 4.10.2021, warranting admission of the appeal under Section 260A of the Income Tax Act, 1961. Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The Revenue argued that the appeal should be admitted. The judgment does not specify the specific grounds or authorities relied upon by the Revenue, other than the general submission that the appeal should be heard. The Revenue's counsel, Shri Lal, 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 5th OF JANUARY, 2023 INCOME TAX APPEAL No. 91 of 2022 BETWEEN:- PRINCIPAL COMMISSIONER OF INCOME TAX 1 DISTRICT-BHOPAL (MADHYA PRADESH) .....PETITIONER (BY SHRI ) AND M/S GOLDEN REALTIES AUTHORISED OFFICER 1 GOLDEN CITY BESIDE NANAK NAGAR, GRAM BIJANWADA, PANCHMARHI ROAD, PIPARIYA (MADHYA PRADESH) .....RESPONDENTS (BY SHRI ) This appeal coming on for hearing this day, JUSTICE SHEEL NAGU passed the following: ORDER The default pointed out by the Registry stands ignored. 2. This appeal has been preferred under Section 260A of the Income Tax Act, 1961 against the impugned order dated 4.10.2021 (Annexure A/3) passed by the Income Tax Appellate Tribunal, Indore Bench, Indore against which I.T.A.No.80/2022 (Principal Commissioner of Income Tax Vs. M/s Golden Realities Through Authorised Officer) filed by Revenue in respect of different assessee. 1 Signed by: MRS PREETI TIWARI Signing time: 1/11/2023 4:49:51 PM Signature Not Verified (SHEEL NAGU) JUDGE (VIRENDER SINGH) JUDGE 3. The said ITA was dismissed at the stage of admission as no 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. P/-

2 Signed by: MRS PREETI TIWARI Signing time: 1/11/2023 4:49:51 PM Signature Not Verified

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