PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. RAJENDRA GHATIWAL

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ITA/139/2017HC Rajasthan2024:RJ-JD:42398-DB17 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, in view of the joint submission by the learned counsel for the parties that the present issue is covered by a judgment of a Coordinate Bench (D.B. Income Tax Appeal No. 8/2021, decided on 27.09.2024), dismissed the present appeal as non-maintainable in view of Circular 9 of 2024. The proposed substantial questions of law were kept open. The Court also noted that if any interference by the Hon'ble Apex Court occurs against the aforementioned order, it shall be open for the appellant to seek revival by moving an appropriate application. No finding was reached on the merits of the case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-II, Jodhpur (the Revenue) against Rajendra Ghatiwal (the Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action that is not detailed, but the procedural history indicates that the parties jointly submitted that the present issue is covered by a previous judgment of a Coordinate Bench of the same High Court in D.B. Income Tax Appeal No. 8/2021, decided on 27.09.2024. The amount in dispute is not stated.

What were the issues?

The Tribunal did not have to decide any issues on merits. The parties jointly submitted that the present issue is covered by a prior judgment of a Coordinate Bench. Therefore, no substantial questions of law were framed or argued. The judgment does not record any arguments from either the assessee or the revenue regarding the merits of the case.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:42398-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 139/2017 Pr. Commissioner Of Income Tax-II, Jodhpur. ----Appellant Versus Rajendra Ghatiwal, Gali No. 8, Milkman Colony, Pal Chungi Chowki, Jodhpur. ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 17/10/2024 1. Learned counsel for the parties fairly submit that present issue is covered by the judgment passed by a Coordinate Bench of this Court, led by D.B. Income Tax Appeal No.8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. 2. In view of the joint submission, present appeal is dismissed as non-maintainable in view of the Circular 9 of 2024. 3. The proposed substantial questions of law are kept open. 4. In case any interference by the Hon’ble Apex Court against the aforementioned order is made, it shall be open for the appellant to seeks revival by moving appropriate application. (MUNNURI LAXMAN),J (DR.PUSHPENDRA SINGH BHATI),J 130-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 23/10/2024 at 05:00:09 PM) (Downloaded on 28/10/2026 at 12:47:18 AM)

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