PR. COMMISSIONER OF INCOME TAX vs. SMT. KAJALCHHABRA

ITA/10/2021HC RajasthanRJHC02009127202106 May 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal dismissed the appeal. The reasoning provided is that the appellant's counsel explicitly stated that the issue and the question of law in this appeal are identical to those in D.B. Income Tax Appeal No. 22/2021. This prior appeal was dismissed by the court on April 6, 2022, with the finding that no substantial question of law arose for consideration. Therefore, following the precedent set by the earlier order, the present appeal is also dismissed for the same reasons, without recording separate reasons. The operative direction is the dismissal of the appeal.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax, Jaipur-2, against an order related to Smt. Kajalchhabra. The appellant's counsel stated that the issue and the question of law in this appeal are identical to those in D.B. Income Tax Appeal No. 22/2021. This earlier appeal was dismissed by the same court on April 6, 2022, with a finding that no substantial question of law arose for consideration. The present appeal is being decided based on the submissions made and the prior order.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, given that the issues and proposed question of law are identical to those in D.B. Income Tax Appeal No. 22/2021. This is a question of law. Contentions: Assessee: No argument recorded for the assessee in the judgment. Revenue: The revenue, through its counsel, submitted that the issue and question of law are identical to a previously dismissed appeal (D.B. Income Tax Appeal No. 22/2021) and therefore, no substantial question of law arises.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 10/2021 Pr. Commissioner Of Income Tax, Jaipur-2, Jaipur. ----Appellant Versus Smt. Kajalchhabra, B-9, Vivekanand Marg, C-Scheme, Jaipur Acupc6485D ----Respondent For Appellant(s) : Mr. Amit Malani, Adv. For Mr. R. B. Mathur, Sr. Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 06/05/2022 Learned counsel for the appellant would clearly submit that the issue raised in this appeal and the question of law proposed, are identical to those which were earlier raised in D.B. Income Tax Appeal No. 22/2021, which has been dismissed by this court vide order dated 06.04.2022 with a finding that no substantial question of law arises for consideration. In view of the aforesaid statements made by learned counsel for the appellant and having gone into contents of the appeal, question of law proposed and order dated 06.04.2022 passed by this court in D. B. Income Tax Appeal No. 22/2021, this appeal is also dismissed for the reasons recorded therein, without recording separate reasons. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Pooja/1/supp.

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