PR. COMMISSIONER OF INCOME TAX-CENTRAL vs. MOHAN LAL SUTHAR

ITA/20/2017HC RajasthanRJHC01039424201727 April 2018Bench: GOPAL KRISHAN VYAS,RAMCHANDRA SINGH JHALA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the controversy involved in the present appeal is squarely covered by the judgment of the Division Bench of the same Court in D.B. ITA No.138/2011 (Commissioner of Income Tax Vs. Dr. Raj Dhariwal) decided on 25th July, 2011. Consequently, following the aforesaid judgment, the instant appeal filed by the Revenue was dismissed. The ratio decidendi is that if an appeal's issue is identical to that decided in a prior binding precedent by a coordinate bench, the appeal should be dismissed on the same grounds. The operative direction was the dismissal of the appeal. No issue was expressly left undecided.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax- Central, Jaipur (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Shri Mohan Lal Suthar. The assessment year(s) are not specified in the provided text. The appeal challenges the order passed by the ITAT. The procedural history indicates that the Revenue's counsel submitted that the controversy in this appeal is squarely covered by a previous judgment of the Division Bench of the same High Court in D.B. ITA No.138/2011 (Commissioner of Income Tax Vs. Dr. Raj Dhariwal) decided on 25th July, 2011. The amount in dispute is not stated.

What were the issues?

1. Whether the present appeal is covered by the Division Bench judgment in Commissioner of Income Tax Vs. Dr. Raj Dhariwal (D.B. ITA No.138/2011) decided on 25th July, 2011? (Question of law) Assessee's contentions: Not recorded. Revenue's contentions: The Revenue contended that the controversy involved in this appeal is squarely covered by the judgment rendered by the Division Bench of this Court in D.B. ITA No.138/2011 (Commissioner of Income Tax Vs. Dr. Raj Dhariwal) decided on 25th July, 2011. No other authorities, circulars, or precedents were mentioned.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 20 / 2017 Pr. Commissioner of Income Tax- Central, Jaipur. ----Appellant Versus Shri Mohan Lal Suthar, 51, Ram Nagar, Sangariya, Salawas Road, Jodhpur. ----Respondent _____________________________________________________ For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Anjay Kothari _____________________________________________________ HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS HON'BLE MR. JUSTICE RAMCHANDRA SINGH JHALA Order 27/04/2018

Heard learned counsel for the appellant. Learned counsel for the appellant has submitted that the controversy involved in this appeal is squarely covered by the judgment rendered by the Division Bench of this Court in D.B. ITA No.138/2011 (Commissioner of Income Tax Vs. Dr. Raj Dhariwal) decided on 25th July, 2011. In view of above, the instant appeal is also dismissed while following the aforesaid judgment. (RAMCHANDRA SINGH JHALA) J. (GOPAL KRISHAN VYAS) J. babulal/49

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