PR. COMMISSIONER OF INCOME TAX-1 JODHPUR vs. SUSHILA MODI

ITA/166/2018HC Rajasthan13 February 2019Bench: DINESH MEHTA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal preferred by the Revenue against the common order dated 21.02.2018 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, in Income Tax Appeal No. 366/JODH/2017 has already been dismissed by this Court vide judgment dated 30.10.2018 in D.B. Income Tax Appeal No.149/2018, titled Pr. Commissioner of Income Tax Central, Jaipur Vs. Virendra Modi. Consequently, in light of the said decision, the present appeal filed by the Revenue also deserves to be dismissed. The operative direction is that the appeal is dismissed in light of the decision of this Court in Virendra Modi (supra). No specific issues were decided on merits in this judgment; the dismissal is based on precedent.

What were the facts?

The Revenue, Pr. Commissioner of Income Tax-1 Jodhpur, appealed 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. The assessee is Sushila Modi. The appeal before the High Court is D.B. Income Tax Appeal No. 166/2018. The procedural history indicates that the Revenue's appeal to the High Court is being decided based on a previous judgment of the same court.

What were the issues?

1. Whether the appeal preferred by the Revenue against the common order dated 21.02.2018 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, in Income Tax Appeal No. 366/JODH/2017 deserves to be dismissed. The Revenue argued 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 D.B. Income Tax Appeal No.149/2018 (Pr. Commissioner of Income Tax Central, Jaipur Vs. Virendra Modi). Therefore, in light of the said decision, the present appeal deserves to be dismissed. The judgment does not record any arguments from the assessee's side.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 166/2018 Pr. Commissioner Of Income Tax-1 Jodhpur, Jodhpur, Rajasthan ----Appellant Versus Sushila Modi, Modi Lane, Sirohi, Rajasthan ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DINESH MEHTA Order 13/02/2019 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 D.B. 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 23-skm/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 14/02/2019 at 03:57:48 PM) (Downloaded on 28/10/2026 at 12:50:30 AM)

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