PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/24/2021HC RajasthanRJHC02009141202106 May 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The court's decision was based on the submission made by the learned counsel for the appellant. The counsel stated that the issue raised and the question of law proposed in the present appeal were 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, the High Court, after considering the contents of the present appeal, the proposed question of law, and the order in the previous appeal, dismissed the current appeal for the same reasons without recording separate reasons. The operative direction is the dismissal of the appeal.

What were the facts?

The appellant, Pr. Commissioner of Income Tax, Jaipur-2, filed an appeal before the Rajasthan High Court against an order concerning the respondent, Shri Sanjay Chhabra. The appeal was filed for the assessment year(s) not specified in the judgment. The procedural history indicates that the appellant is challenging a decision that has likely been made by a lower authority, as this is an appeal to the High Court. The appellant's counsel stated that the issue and question of law in this appeal are identical to those in a previous appeal, D.B. Income Tax Appeal No. 22/2021.

What were the issues?

1. Whether a substantial question of law arises for consideration in this appeal. (Question of law) The appellant's contention, as presented by their counsel, is that the issue and question of law are identical to those in D.B. Income Tax Appeal No. 22/2021. The appellant relies on the fact that this court had previously dismissed D.B. Income Tax Appeal No. 22/2021, finding that no substantial question of law arose for consideration. Therefore, the appellant implicitly argues that this appeal should also be dismissed on the same grounds. The judgment does not record any specific arguments from the respondent.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 24/2021 Pr. Commissioner Of Income Tax, Jaipur-2, Jaipur ----Appellant Versus Shri Sanjay Chhabra, 368A, Vasundhara Colony, Tonk Road, Jaipur Pan AASPC8903A ----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/12/supp.

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