PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. THE JALORE CENTRAL COOPERATIVE BANK LTD.

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ITA/26/2016HC Rajasthan2024:RJ-JD:42397-DB17 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the present appeal is dismissed as non-maintainable in view of Circular 9 of 2024. This decision was based on the joint submission of both parties that the issue is covered by a prior judgment of a Coordinate Bench. The Tribunal explicitly stated that the proposed substantial questions of law are kept open. The reasoning is procedural, relying on the parties' consensus and a specific circular. The operative direction is the dismissal of the appeal. No substantive issue was decided on merits.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-II, Jodhpur (Revenue) against The Jalore Central Cooperative Bank Ltd., Jalore (Assessee). The assessment year(s) are not specified. The appeal challenges an order or action, the nature of which is not detailed. The procedural history indicates that the parties jointly submitted that the present issue is covered by a previous judgment of a Coordinate Bench of the same High Court in D.B. Income Tax Appeal No.8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. The amount in dispute is not stated.

What were the issues?

1. Whether the present appeal is maintainable in light of Circular 9 of 2024 (a question of law). The Revenue argued that the appeal should be heard on merits. The Assessee argued that the appeal is not maintainable. Both parties jointly submitted that the issue is covered by a previous judgment of a Coordinate Bench of the High Court. The specific contentions of the parties regarding the substantive issue of the appeal are not recorded, as the appeal was disposed of on the preliminary ground of maintainability.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:42397-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 26/2016 Pr. Commissioner Of Income Tax-II, Jodhpur ----Appellant Versus The Jalore Central Cooperative Bank Ltd., Jalore ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Anjay Kothari Mr. Mukesh Gurjar Mr. Amit Sharma HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 17/10/2024 1. Learned counsel for the parties fairly submit that present issue is covered by the judgment passed by a Coordinate Bench of this Court, led by D.B. Income Tax Appeal No.8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. 2. In view of the joint submission, present appeal is dismissed as non-maintainable in view of the Circular 9 of 2024. 3. The proposed substantial questions of law are kept open. 4. In case any interference by the Hon’ble Apex Court against the aforementioned order is made, it shall be open for the appellant to seeks revival by moving appropriate application. (MUNNURI LAXMAN),J (DR.PUSHPENDRA SINGH BHATI),J 129-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 23/10/2024 at 04:59:55 PM) (Downloaded on 28/10/2026 at 12:47:14 AM)

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