DOWAGER MAHARANI vs. C.I.T.JODHPUR and ANR.

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ITA/114/2008HC RajasthanRJHC01023974200712 July 20172 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the issue involved in the present appeals was no longer res integra, meaning it had already been authoritatively decided. This conclusion was based on a prior judgment of a Division Bench of the same High Court in a batch of appeals led by CIT, Jodhpur Vs. M/s. Dowager Mahrani Residential Accommodation Welfare and Amenities Trust, Jodhpur, decided on 6.5.2008, and further clarified by an order dated 28.4.2011. The High Court's reasoning was that the principle established in the earlier judgment was directly applicable to the facts and legal questions presented in the current appeals. Therefore, the High Court decided to dispose of the instant appeals in terms of the aforementioned judgment. The operative direction was to set aside the impugned order dated 16.3.2007 passed by the Income Tax Appellate Tribunal, Jodhpur. No issue was expressly left undecided.

What were the facts?

The appeals before the Rajasthan High Court at Jodhpur concern the Dowager Maharani Residential Accommodation Welfare and Amenities Trust (the assessee) and the Commissioner of Income Tax, Jodhpur, and the Asst. Commissioner of Income Tax, Circle-1, Jodhpur (the revenue). The assessment years are not specified. The appeals challenge an order dated 16.3.2007 passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur. The High Court noted that the issue involved in these appeals was no longer res integra, referring to a previous judgment by a Division Bench of the same court in CIT, Jodhpur Vs. M/s. Dowager Mahrani Residential Accommodation Welfare and Amenities Trust, Jodhpur, decided on 6.5.2008, read with an order dated 28.4.2011. Consequently, the instant appeals were disposed of in terms of the aforementioned judgment.

What were the issues?

1. Whether the issue involved in the present appeals is no longer res integra in view of the Division Bench judgment of the Rajasthan High Court in CIT, Jodhpur Vs. M/s. Dowager Mahrani Residential Accommodation Welfare and Amenities Trust, Jodhpur, decided on 6.5.2008, read with the order dated 28.4.2011. Assessee's Contention: The assessee, through its counsel, relied on the previous judgment of the Division Bench of the Rajasthan High Court. The judgment itself does not record specific arguments made by the assessee beyond this reliance. Revenue's Contention: The revenue, through its counsel, did not present any arguments against the application of the precedent established by the Division Bench judgment of the Rajasthan High Court. The judgment does not record specific arguments made by the revenue.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 114 / 2008 Dowager Maharani Residential Accommodation Welfare and Amenities Trust, Umaid Bhawan Palace, Jodhpur. ----Appellant Versus 1. The Commissioner of Income Tax, Jodhpur. 2. The Asst. Commissioner of Income Tax, Circle-1, Jodhpur. ----Respondents Connected With D.B. Income Tax Appeal No. 167 / 2008 _____________________________________________________ For Appellant(s) : Mr. Ramit Mehta Mr. Tarun Dudia & Mr. Bhanu Pratap For Respondent(s) : Mr. KK Bissa, Sr. Standing Counsel with Mr. G.S. Chouhan & Mr. HG Chanda _____________________________________________________ HON'BLE MR. JUSTICE GOVIND MATHUR HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 12/07/2017

It is not in dispute that the issue involved in these appeals is no more res integra in view of judgment given by Division Bench of this Court in batch of appeals led by D.B. Income Tax Appeal No.94/2005 (CIT, Jodhpur Vs. M/s. Dowager Mahrani Residential Accommodation Welfare and Amenities Trust, Jodhpur.) decided on 6.5.2008 read with order dated 28.4.2011 passed in Civil Misc. Application No.7144/2010.

(2 of 2) [ITA-114/2008]

The instant appeals are also disposed of in terms of the judgment referred above. Accordingly, the order impugned dated 16.3.2007 passed by the Income Tax Appellate Tribunal, Jodhpur is set aside. (VINIT KUMAR MATHUR) J. (GOVIND MATHUR) J. Sanjay Powered by TCPDF (www.tcpdf.org)

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