ASG HOSPITAL PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX

PDF · subscribers
ITA/10/2024HC Rajasthan2026:RJ-JD:41263-DB20 August 2026Author: PUSHPENDRA SINGH BHATI, PRAVEER BHATNAGAR2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, in view of the joint submission made by the learned counsel for both the parties, disposed of the present appeal. The matter was remanded to the Income Tax Appellate Tribunal (ITAT), Jodhpur, for fresh consideration and decision in accordance with law. The ITAT was directed to keep in view the judgments cited by the parties: Commissioner of Income Tax vs. Hindustan Zinc Ltd. (2010) 322 ITR 478 (Raj), C.I.T. Udaipur vs. M/s Hindustan Zinc Ltd.; Special Leave to Appeal (Civil) No.28563/2009, decided on 18.07.2011 (Supreme Court of India), and Sharp Business System vs. Commissioner of Income Tax-III (2026) 484 ITR 509 (SC). The High Court did not decide the merits of the case but facilitated a re-adjudication by the ITAT based on the specified precedents.

What were the facts?

The appeal was filed by Asg Hospital Pvt. Ltd. (the assessee) against the Deputy Commissioner of Income Tax, Circle - 1, Jodhpur (the revenue). The specific assessment year(s) and the order or action under challenge are not explicitly stated in the provided text. The procedural history indicates that the matter was brought before the High Court of Judicature for Rajasthan at Jodhpur. The parties jointly submitted that the matter be remanded to the Income Tax Appellate Tribunal (ITAT), Jodhpur, for fresh consideration and decision.

What were the issues?

1. Whether the matter should be remanded to the Income Tax Appellate Tribunal, Jodhpur, for fresh consideration and decision, in light of the judgments cited by the parties? (Question of procedure/mixed law and fact) Assessee's Contention: The assessee, through its counsel Mr. Anjay Kothari, jointly submitted with the revenue that the matter be remanded to the ITAT, Jodhpur, for fresh consideration and decision, keeping in view the judgments in Commissioner of Income Tax vs. Hindustan Zinc Ltd. (2010), C.I.T. Udaipur vs. M/s Hindustan Zinc Ltd. (2011), and Sharp Business System vs. Commissioner of Income Tax-III (2026). Revenue's Contention: The revenue, through its counsel Mr. KK Bissa, jointly submitted with the assessee that the matter be remanded to the ITAT, Jodhpur, for fresh consideration and decision, keeping in view the judgments in Commissioner of Income Tax vs. Hindustan Zinc Ltd. (2010), C.I.T. Udaipur vs. M/s Hindustan Zinc Ltd. (2011), and Sharp Business System vs. Commissioner of Income Tax-III (2026).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2026:RJ-JD:41263-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 10/2024 CNR: RJHC010289212024 | URN: ITA / 83U / 2024 Asg Hospital Pvt. Ltd., Through The President - Business And Strategic Partnerships, Mrs. Priyanka Singhvi W/o Arun Singhvi Aged About 48 Years, Pal Link Road, Jodhpur. ----Appellant Versus Deputy Commissioner Of Income Tax, Circle - 1, Aaykar Bhawan, Paota C Road, Jodhpur ----Respondent For Appellant(s) : Mr. Anjay Kothari For Respondent(s) : Mr. KK Bissa HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR

Order 20/08/2026

1.

Learned counsel for the parties jointly submit that the matter be remanded to the Income Tax Appellate Tribunal, Jodhpur, for fresh consideration and decision, keeping in view the following judgments: By the Hon’ble Rajasthan High Court: (i). Commissioner of Income Tax vs. Hindustan Zinc Ltd.; (2010) 322 ITR 478 (Raj) By the Hon’ble Supreme Court of India: (ii). C.I.T. Udaipur vs. M/s Hindustan Zinc Ltd.; Special Leave to Appeal (Civil) No.28563/2009, decided on 18.07.2011. (Uploaded on 22/08/2026 at 12:44:09 PM) (Downloaded on 28/10/2026 at 12:41:47 AM)

[2026:RJ-JD:41263-DB] (2 of 2) [ITA-10/2024] (iii). Sharp Business System vs. Commissioner of Income Tax-III ; (2026) 484 ITR 509 (SC)

2.

In view of the aforesaid joint submission, the present appeal is disposed of while remanding the matter to the I.T.A.T., Jodhpur, for fresh consideration and decision in accordance with law, keeping in view the aforesaid judgments. (PRAVEER BHATNAGAR),J (DR.PUSHPENDRA SINGH BHATI),J 66-Nirmala Powered by TCPDF (www.tcpdf.org) (Uploaded on 22/08/2026 at 12:44:09 PM) (Downloaded on 28/10/2026 at 12:41:47 AM)

Recent GST High Court judgments

Search GST case law →