C.I.T., UDAIPUR vs. M/S HINDUSTAN ZINC LTD.

ITA/208/2014HC Rajasthan05 October 2026Bench: SANJAY K. AGRAWAL, VINIT KUMAR MATHUR1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Judicature for Rajasthan at Jodhpur held that the substantial question of law in the present appeal stands answered by virtue of the judgment separately passed in D.B. Income Tax Appeal No. 183/2014. Consequently, this appeal also stands dismissed. The reasoning is that the present appeal's outcome is intrinsically linked to the decision in the other appeal. No specific findings on the merits of the present appeal are recorded, as the dismissal is based on the precedent set by the related case. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax, Udaipur (the Revenue) against M/s Hindustan Zinc Ltd., Yashad Bhawan, Udaipur (the Assessee). The appeal pertains to the assessment year(s) not explicitly stated in the provided text. The judgment under challenge is not detailed, but it is an Income Tax Appeal filed before the High Court of Judicature for Rajasthan at Jodhpur. The procedural history indicates that the judgment was reserved on 17/09/2026 and delivered on 05/10/2026. The High Court's decision in this appeal is linked to its judgment in a related appeal, D.B. Income Tax Appeal No. 183/2014.

What were the issues?

1. Whether the substantial question of law in the present appeal is answered in light of the judgment in D.B. Income Tax Appeal No. 183/2014. The Revenue's contention is that the substantial question of law in this appeal is to be decided based on the outcome of the related appeal, D.B. Income Tax Appeal No. 183/2014. The Assessee's arguments are not recorded in the provided text. The judgment does not specify the exact substantial question of law being addressed, other than its connection to the aforementioned related appeal.

AI-generated summary — verify with the full judgment below

[2026:RJ-JD:45394-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR Judgment reserved on: 17/09/2026 Judgment delivered on: 05/10/2026 Judgment (Full) uploaded on: 05/10/2026 D.B. Income Tax Appeal No. 208/2014 CNR: RJHC010302322014 | URN: ITA / 337U / 2014 Commissioner of Income Tax, Udaipur ----Appellant Versus M/s Hindustan Zinc Ltd., Yashad Bhawan, Udaipur ----Respondent For Appellant(s) : Mr. KK Bissa Mr. HG Chanda For Respondent(s) : Mr. Ajay Kumar Vohra Sr. Adv (through VC) assisted by Mr. Anjay Kothari Mr. Rohit Jain Mr. Ram Krisan Rao Mr. Amit Sharma DIVISION BENCH HON'BLE THE CHIEF JUSTICE MR. SANJAY K. AGRAWAL HON'BLE MR. JUSTICE VINIT KUMAR MATHUR C.A.V. ORDER In view of the judgment separately passed by this Court today in D.B. Income Tax Appeal No.183/2014– Commissioner of Income Tax, Udaipur Vs. M/s Hindustan Zinc Ltd., the substantial question of law in the present appeal is answered and this appeal also stands dismissed.

(VINIT KUMAR MATHUR),J (SANJAY K. AGRAWAL),CJ KAMLESH KUMAR/(RESERVED) Powered by TCPDF (www.tcpdf.org) (Uploaded on 05/10/2026 at 07:50:25 PM) (Downloaded on 28/10/2026 at 12:42:24 AM)

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