THE PR. COMMISSIONER OF INCOME TAX-1 vs. KOLHAPUR ZILLA SAHKARI DUDH UTPADAK SANGH

ITXA/1583/2019HC BombayHCBM07060568201913 October 20261 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue raised in the appeal by the Revenue for Assessment Year 2013-14 is covered against the Department by the decision of the Hon'ble Supreme Court in the case of Commissioner of Income-tax (Central) v. Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd., [2023] 293 Taxman 603 (SC). Based on this submission by the Revenue's counsel, the Court found that no substantial question of law arises from the appeal. Therefore, the appeal filed by the Revenue was dismissed. The ratio decidendi is that if a High Court appeal is rendered infructuous or devoid of a substantial question of law due to a binding Supreme Court precedent, it should be dismissed. No specific issue was left undecided.

What were the facts?

The Principal Commissioner of Income Tax-1 (the Revenue) filed an appeal before the Bombay High Court against the order of the Income Tax Appellate Tribunal (ITAT) concerning the Assessment Year 2013-14. The assessee is Kolhapur Zilla Sahkari Dudh Utpadak Sangh. The appeal was filed against the order passed by the ITAT, the details of which are not explicitly stated in the provided text. The procedural history is that the Revenue filed this appeal before the High Court.

What were the issues?

1. Whether a substantial question of law arises for consideration in the appeal filed by the Revenue concerning the Assessment Year 2013-14, particularly in light of the Supreme Court's decision in the case of Commissioner of Income-tax (Central) v. Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd. (2023)? The Revenue, through its learned counsel, submitted that the issue raised in the appeal is covered against the Department by the order of the Hon'ble Supreme Court in the case of Commissioner of Income-tax (Central) v. Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd., [2023] 293 Taxman 603 (SC). Consequently, the Revenue conceded that no substantial question of law arises and requested the appeal be dismissed. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

65-ITXA-1583-2019.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL(IT) NO. 1583 OF 2019 The Pr. Commissioner Of Income Tax-1 ...Appellant V/s. Kolhapur Zilla Sahkari Dudh Utpadak Sangh ...Respondent ... Ms. Smita Thakur for the Appellant ... Coram : ABHAY AHUJA & NEERAJ P. DHOTE, JJ. Date : 13th October, 2026 P. C. : 1. When the matter is called out, Ms. Smita Thakur, learned Counsel appears for the Appellant/Department and fairly submits that the issue raised in this Appeal for the Assessment Year 2013-14, is covered against the Department by the order of the Hon’ble Supreme Court in the case of Commissioner of Income-tax (Central) v. Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd., [2023] 293 Taxman 603 (SC) and the Appeal may accordingly be dismissed as no substantial question of law arises. 2. The Appeal accordingly stands dismissed. [NEERAJ P. DHOTE, J.] [ ABHAY AHUJA, J.] SG Punde

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