PR. COMMISSIONER OF INCOME TAX vs. SHRI SANDEEP CHHABRA

ITA/23/2021HC RajasthanRJHC02009125202106 May 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the present appeal. The court noted that the learned counsel for the appellant (Revenue) explicitly stated that the issue raised and the question of law proposed in this appeal are identical to those in D.B. Income Tax Appeal No. 22/2021. This prior appeal had been dismissed by the same court on April 6, 2022, with a finding that no substantial question of law arose for consideration. Consequently, in view of the appellant's submission and having reviewed the contents of the appeal, the proposed question of law, and the order in the previous appeal, the court found it appropriate to dismiss this appeal for the same reasons recorded in the order dated April 6, 2022, without recording separate reasons. No specific relief was granted or denied on the merits of the case, as the appeal was dismissed on a procedural ground related to the existence of a substantial question of law.

What were the facts?

The appellant, Pr. Commissioner of Income Tax, Jaipur-2, filed an appeal before the High Court of Judicature for Rajasthan, Bench at Jaipur, against an order concerning the respondent, Shri Sandeep Chhabra. The appeal challenges the decision of the Income Tax Appellate Tribunal (ITAT). The appellant's counsel stated that the issue and the proposed question of law in this appeal are identical to those in a previous appeal, D.B. Income Tax Appeal No. 22/2021. This prior appeal was dismissed by the court on April 6, 2022, with a finding that no substantial question of law arose for consideration.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, given that the issue and proposed question of law are identical to those in D.B. Income Tax Appeal No. 22/2021, which was dismissed on the grounds that no substantial question of law arose. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The learned counsel for the appellant (Revenue) submitted that the issue and the question of law proposed in this appeal are identical to those in D.B. Income Tax Appeal No. 22/2021, which was dismissed by the court on April 6, 2022, holding that no substantial question of law arises. The Revenue relied on the order passed in the aforementioned appeal.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 23/2021 Pr. Commissioner Of Income Tax, Jaipur-2, Jaipur ----Appellant Versus Shri Sandeep Chhabra, SB110, Motisons Tower, Lal Khothi, Tonk Road, Jaipur Pan AAPPC5032M ----Respondent For Appellant(s) : Mr. Amit Malani, Adv. For Mr. R. B. Mathur, Sr. Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 06/05/2022 Learned counsel for the appellant would clearly submit that the issue raised in this appeal and the question of law proposed, are identical to those which were earlier raised in D.B. Income Tax Appeal No. 22/2021, which has been dismissed by this court vide order dated 06.04.2022 with a finding that no substantial question of law arises for consideration. In view of the aforesaid statements made by learned counsel for the appellant and having gone into contents of the appeal, question of law proposed and order dated 06.04.2022 passed by this court in D. B. Income Tax Appeal No. 22/2021, this appeal is also dismissed for the reasons recorded therein, without recording separate reasons. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Pooja/11/supp.

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