THE PR. COMMISSIONER OF INCOME TAX-1 vs. KOLHAPUR ZILLA SAHAKARI DOODH UTPADAK SANGH LIMITED

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ITXA/1671/2019HC BombayHCBM07008699201912 October 20261 pages
AI SummaryDismissed

What did the High Court hold?

The Bombay High Court at Kolhapur, acknowledging the submission made by the Revenue's counsel, held that the issue raised in the appeal for Assessment Year 2012-13 is indeed 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 Court found that no substantial question of law arises. The appeal was accordingly dismissed. No specific findings on the merits of the original dispute were made, as the dismissal was based on the Supreme Court's precedent.

What were the facts?

This is an appeal by the Principal Commissioner of Income Tax-1 (the Revenue) against Kolhapur Zilla Sahakari Doodh Utpadak Sangh Limited (the Assessee) for the Assessment Year 2012-13. The appeal challenges an order passed by an Income Tax Appellate Tribunal (though the specific Tribunal order is not detailed in this excerpt). The Revenue, through its counsel, made a submission before the Bombay High Court at Kolhapur.

What were the issues?

1. Whether the appeal raises a substantial question of law for the Assessment Year 2012-13, concerning the issue decided by the Supreme Court in Commissioner of Income-tax (Central) v. Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd., [2023] 293 Taxman 603 (SC). The Revenue's contention is that the issue in the present appeal is covered against the Department by the aforesaid Supreme Court decision, and therefore, the appeal may be dismissed as no substantial question of law arises. The Assessee's arguments are not recorded in this excerpt.

AI-generated summary — verify with the full judgment below

49-ITXA-1671-2019.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL(IT) NO. 1671 OF 2019 The Pr. Commissioner Of Income Tax-1 ...Appellant V/s. Kolhapur Zilla Sahakari Doodh Utpadak Sangh Limited ...Respondent … Ms Smita Thakur – Advocate for the Appellant ... Coram : ABHAY AHUJA & NEERAJ P. DHOTE, JJ. Date : 12th 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 2012-13, 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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