PR COMMISSIONER OF INCOME TAX ALWAR vs. MS SAKATA INX INDIA LIMITED
What did the High Court hold?
The High Court held that the appeal filed by the Revenue is liable to be dismissed. This decision was based on the fact that the Special Leave Petitions filed against the earlier judgments of the High Court, which had dismissed the Revenue's appeals for Assessment Years 2007-08 to 2010-11 on identical questions of law, had already been dismissed. The Revenue's counsel could not dispute this position. Therefore, following the principle of consistency and the dismissal of SLPs, the present appeal for Assessment Year 2013-14 was also dismissed. The operative direction was the dismissal of the appeal.
What were the facts?
This appeal by the Principal Commissioner of Income Tax, Alwar (Revenue) challenges an order dated 29.01.2018 passed by the Income Tax Appellate Tribunal (ITAT), Jaipur Bench. The ITAT had dismissed the Revenue's appeal for Assessment Year 2013-14. The ITAT's decision was based on its reliance on previous judgments of the Rajasthan High Court that had dismissed the Revenue's appeals for Assessment Years 2007-08 to 2010-11, involving identical questions of law. The Revenue's counsel was unable to dispute that Special Leave Petitions filed against those earlier High Court judgments had already been dismissed. The assessee is M/s. Sakata Inx (India) Limited.
What were the issues?
1. Whether the Income Tax Appellate Tribunal erred in dismissing the Revenue's appeal for Assessment Year 2013-14, when the same questions of law had been decided against the Revenue in preceding assessment years (2007-08 to 2010-11) by the Rajasthan High Court, whose SLPs were dismissed. The Revenue argued that the present appeal should be dismissed as the Special Leave Petitions against the High Court's earlier judgments for Assessment Years 2007-08 to 2010-11 were dismissed. The Revenue's counsel was unable to dispute this fact. The Assessee's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No.193/2018 1. Pr. Commissioner Of Income Tax, Alwar ----Appellant Versus M/s. Sakata Inx (India) Limited, B-1245-1246, RIICO Industrial Area, Bhiwadi, Alwar ----Respondent For Appellant(s) : Mrs. Parinitoo Jain HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 12/11/2018 This appeal is directed against the judgment/order dated 29.01.2018 passed by the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur, whereby the Tribunal dismissed the Income Tax Appeal No.829/JP/2017 filed by the Revenue in respect of the Assessment Year 2013-14 relying on the earlier judgment of this court involving same questions of law, whereby the appeals filed by the Revenue in respect of the Assessment Years 2007-08 to 2010-11 were dismissed. The learned counsel for the appellant-Revenue was not in a position to dispute that the Special Leave Petitions filed against the judgments of this court in respect of the Assessment Years 2007-08 to 2010-11 have already been dismissed. In that view of the matter, the present appeal is liable to be dismissed and is accordingly dismissed. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J //Jaiman//37
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