M/S KANSARA BEARING LTD. vs. C.I.T.1 JODHPUR
What did the High Court hold?
The High Court noted the submission made by the learned counsel for the appellants that the present appeals have been rendered infructuous. Consequently, the Court disposed of the appeals accordingly. No decision was made on the merits of any substantive income tax issue. The operative direction was to dispose of the appeals as infructuous. No issues were expressly left undecided as the appeals were disposed of on a procedural ground.
What were the facts?
The appeals were filed by M/s Kansara Bearings Limited, through its Director Ram Ratan Kansara, against the Commissioner of Income Tax, Jodhpur. The appeals were connected and concerned assessment years not specified in the provided text. The order or action under challenge and the authority that passed it are not detailed. The amount in dispute is also not stated. The procedural history is limited to the filing of these appeals before the High Court of Judicature for Rajasthan at Jodhpur.
What were the issues?
The High Court was not required to decide any substantive issues on merits. The primary issue before the court was the status of the appeals. The appellant's counsel stated that the present appeals have been rendered infructuous. The respondent's contentions are not recorded in the provided text.
AI-generated summary — verify with the full judgment below
[2023:RJ-JD:24423-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 178/2011 M/s Kansara Bearings Limited through its Director Ram Ratan Kansara S/o Late Ram Das Kansra having registered office at A- 41(b) MIA Phase II, Basni, Jodhpur. ----Appellant Versus The Commissioner of Income Tax, 1, Aykar Bhawan Paota ‘C’ Road, Jodhpur. ----Respondent Connected With D.B. Income Tax Appeal No. 179/2011 M/s Kansara Bearings Limited through its Director Ram Ratan Kansara S/o Late Ram Das Kansra having registered office at A- 41(b) MIA Phase II, Basni, Jodhpur. ----Appellant Versus The Commissioner of Income Tax, 1, Aykar Bhawan Paota ‘C’ Road, Jodhpur. ----Respondent For Appellant(s) : Mr. Manish Shishodia, Sr. Advocate assisted by Mr. Deepesh Birla For Respondent(s) : Mr. K. K. Bissa HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 01/08/2023 Learned counsel for the appellants states that the present appeals have been rendered infructuous. The present appeals are disposed of accordingly. Photocopy of this order be placed in another connected file. (VINIT KUMAR MATHUR),J (AUGUSTINE GEORGE MASIH),CJ
95-96-Anil Singh/SunilS/-
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