PR COMMISSIONER OF INCOME TAX ALWAR vs. MS SAKATA INX INDIA LIMITED

ITA/194/2018HC RajasthanRJHC02036938201812 November 2018Bench: MOHAMMAD RAFIQ,GOVERDHAN BARDHAR1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal is liable to be dismissed. The reasoning was that the ITAT had dismissed the Revenue's appeal for Assessment Year 2012-13 by relying on the High Court's own previous judgments concerning Assessment Years 2007-08 to 2010-11, wherein identical questions of law were decided against the Revenue. The Revenue's counsel conceded that Special Leave Petitions against those earlier High Court judgments had been dismissed. Therefore, following the principle of consistency and the dismissal of SLPs against prior binding precedents, the present appeal was dismissed. The operative direction was the dismissal of the appeal. No issues were left undecided.

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 2012-13. The Revenue's appeal to the ITAT was against an order concerning M/s. Sakata Inx India Limited (assessee). The ITAT's decision was based on its reliance on previous judgments of the High Court of Judicature for Rajasthan, Jaipur Bench, which had dismissed the Revenue's appeals for Assessment Years 2007-08 to 2010-11 on identical questions of law. The counsel for the Revenue acknowledged that Special Leave Petitions filed against those High Court judgments had also been dismissed.

What were the issues?

1. Whether the High Court's previous judgments concerning Assessment Years 2007-08 to 2010-11, which dismissed the Revenue's appeals on identical questions of law, are binding on the present appeal for Assessment Year 2012-13. (Question of law) Assessee's Contention: The assessee did not explicitly present arguments in this High Court judgment. However, the ITAT's decision, which was upheld, relied on previous High Court judgments that had dismissed the Revenue's appeals. Revenue's Contention: The Revenue's counsel acknowledged that Special Leave Petitions against the earlier High Court judgments were dismissed, implicitly accepting the binding nature of those decisions. The Revenue did not present any new arguments to distinguish the present case from the earlier ones.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No.194/2018 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.828/JP/2017 filed by the Revenue in respect of the Assessment Year 2012-13 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//38

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