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

ITA/155/2018HC Rajasthan24 January 2019Bench: DINESH MEHTA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The reasoning was based on a previous judgment of the same Court dated 30.10.2018 in DB Income Tax Appeal No. 148/2018, titled Pr. Commissioner of Income Tax Central, Jaipur Vs. Daksha Jain. In that prior case, the Revenue's appeal against the same common order of the ITAT (dated 21.02.2018 in ITA No. 365/JODH/2017) was dismissed. The Court found that the present appeal was identical in nature and therefore, it should also be dismissed in light of the precedent set by the Daksha Jain judgment. The operative direction was the dismissal of the appeal. No issues were left undecided.

What were the facts?

The Revenue, represented by the Principal Commissioner of Income Tax Central, Jaipur, filed an appeal before the High Court of Judicature for Rajasthan at Jodhpur. The appeal was 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. 365/JODH/2017. The assessee in the present appeal is Meenakshi Modi. The High Court noted that a similar appeal preferred by the Revenue against the same common order of the ITAT had already been dismissed by the Court.

What were the issues?

1. Whether the appeal preferred by the Revenue against the common order dated 21.02.2018 passed by the ITAT, Jodhpur Bench in Income Tax Appeal No. 365/JODH/2017 deserves to be dismissed, considering a previous judgment of this Court? (Question of law) Contentions: Assessee: No arguments recorded as the respondent was not represented. Revenue: The learned counsel for the appellant submitted that an appeal preferred by the Revenue against the common order dated 21.02.2018 passed by the ITAT, Jodhpur Bench in Income Tax Appeal No.365/JODH/2017 has already been dismissed by this Court vide judgment dated 30.10.2018 in DB Income Tax Appeal No.148/2018: Pr. Commissioner of Income Tax Central, Jaipur Vs. Daksha Jain. Therefore, in light of the said decision, 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. 155/2018 Pr. Commissioner Of Income Tax Central, Jaipur. ----Appellant Versus Meenakshi Modi, Modi Lane, Sirohi ----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.365/JODH/2017 has already been dismissed by this Court vide judgment dated 30.10.2018 in DB Income Tax Appeal No.148/2018 : Pr. Commissioner of Income Tax Central, Jaipur Vs. Daksha Jain 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 Daksha Jain (supra). (DINESH MEHTA),J (SANGEET LODHA),J 70-A.Arora/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 25/01/2019 at 10:19:18 AM) (Downloaded on 28/10/2026 at 12:50:23 AM)

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