PR. COMMISSIONER OF INCOME TAX CENTRAL, JAIPUR vs. VIRENDRA MODI

ITA/151/2018HC Rajasthan24 January 2019Bench: DINESH MEHTA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal filed by the Revenue should be dismissed. This decision was based on the High Court's own prior judgment dated 30.10.2018 in DB Income Tax Appeal No. 149/2018, wherein a similar appeal filed by the Revenue against the same common order of the Income Tax Appellate Tribunal (dated 21.02.2018) concerning the respondent assessee, Shri Virendra Modi, was dismissed. The reasoning is that the principle of stare decisis dictates that the court should follow its own previous decisions on similar matters. Therefore, in light of the binding precedent established by the court's earlier judgment in the case of Pr. Commissioner of Income Tax Central, Jaipur Vs. Virendra Modi, the present appeal is dismissed. No specific issue was left undecided; the appeal was disposed of on the basis of the prior ruling.

What were the facts?

The Revenue (Pr. Commissioner of Income Tax Central, Jaipur) filed an appeal before the High Court against a common order dated 21.02.2018 passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench. The ITAT's order was in Income Tax Appeal No. 366/JODH/2017 concerning Shri Virendra Modi. The High Court had previously dismissed a similar appeal filed by the Revenue against the same common order of the ITAT in DB Income Tax Appeal No. 149/2018, titled Pr. Commissioner of Income Tax Central, Jaipur Vs. Virendra Modi, vide its judgment dated 30.10.2018. The present appeal is therefore being disposed of in light of that prior decision.

What were the issues?

1. Whether the present appeal filed by the Revenue is to be dismissed in light of the High Court's previous decision in a similar appeal concerning the same assessee and the same ITAT order? Assessee's Contention: The assessee's counsel relied on the High Court's prior judgment dated 30.10.2018 in DB Income Tax Appeal No. 149/2018 (Pr. Commissioner of Income Tax Central, Jaipur Vs. Virendra Modi), which dismissed the Revenue's appeal against the common order of the ITAT dated 21.02.2018. The assessee argued that this precedent should govern the present appeal. Revenue's Contention: The Revenue's counsel submitted that the appeal preferred by the Revenue against the common order dated 21.02.2018 passed by the ITAT has already been dismissed by this Court vide judgment dated 30.10.2018 in DB Income Tax Appeal No. 149/2018. Therefore, the present appeal deserves to be dismissed.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 151/2018 Pr. Commissioner Of Income Tax Central, Jaipur. ----Appellant Versus Shri Virendra Modi S/o Shri Prakash Raj Modi, Modi Lane, Sirohi - 307001 ----Respondent For Appellant(s) : Mr. K. K. Bissa. For Respondent(s) : - HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DINESH MEHTA Order 24/01/2019 Learned counsel appearing for the appellant submits that an appeal preferred by the Revenue against the common order dated 21.02.2018 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in Income Tax Appeal No.366/JODH/2017 has already been dismissed by this Court vide judgment dated 30.10.2018 in DB Income Tax Appeal No.149/2018 : Pr. Commissioner of Income Tax Central, Jaipur Vs. Virendra Modi and, therefore, in light of said decision the appeal deserves to be dismissed. Accordingly, the appeal is dismissed in light of decision of this Court in Virendra Modi (supra). (DINESH MEHTA),J (SANGEET LODHA),J 44-A.Arora/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 25/01/2019 at 10:18:17 AM) (Downloaded on 28/10/2026 at 12:50:21 AM)

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