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

ITXA/321/2019HC BombayHCBM07022817201812 October 20261 pages

AI SummaryDismissed

What did the High Court hold?

The Bombay High Court noted the submission by the Revenue's counsel that the issue raised in the appeal for Assessment Year 2009-10 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). The Revenue's counsel further submitted that the appeal may accordingly be dismissed as no substantial question of law arises. The Court accepted this submission and accordingly dismissed the appeal. The ratio decidendi is that if an issue is squarely covered by a Supreme Court judgment, an appeal on that issue does not present a substantial question of law and should be dismissed.

What were the facts?

The Principal Commissioner of Income Tax - 1 (the Revenue) filed an appeal before the Bombay High Court against Kolhapur Zilla Sahakari Doodh Uppadak Sangh Limited (the Assessee). The appeal pertains to the Assessment Year 2009-10. The Revenue's counsel submitted that the issue raised in the appeal is covered against the Department by a Supreme Court judgment in a similar case. Consequently, the Revenue requested that the appeal be dismissed as no substantial question of law arises.

What were the issues?

1. Whether the issue raised in the appeal for Assessment Year 2009-10 is covered against the Department by the Supreme Court's decision in Commissioner of Income-tax (Central) v. Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd., [2023] 293 Taxman 603 (SC)? Assessee's Contention: The Assessee did not make any specific arguments as the Revenue conceded the issue. The Revenue's counsel submitted that the issue is covered against the Department by the Supreme Court judgment and therefore, the appeal may be dismissed. Revenue's Contention: The Revenue's counsel argued that the issue raised in the appeal is covered against the Department by the Supreme Court's decision in Commissioner of Income-tax (Central) v. Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd., [2023] 293 Taxman 603 (SC). Therefore, no substantial question of law arises, and the appeal should be dismissed.

AI-generated summary — verify with the full judgment below

46-ITXA-321-2019.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL(IT) NO. 321 OF 2019 Pr. Commissioner Of Income Tax - 1 ...Appellant V/s. Kolhapur Zilla Sahakari Doodh Uppadak 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 2009-10, 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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