PR. COMMISSIONER OF INCOME TAX vs. SHRI SANDEEP CHHABRA

ITA/26/2021HC RajasthanRJHC02009129202106 May 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal dismissed the appeal. The reasoning was based on the appellant's submission that the issue and question of law were identical to those in D.B. Income Tax Appeal No. 22/2021. This prior appeal had already been dismissed by the same court on April 6, 2022, on the grounds that no substantial question of law arose for consideration. Therefore, following the precedent set by its own prior order in a similar case, the court found no need to record separate reasons and dismissed the present appeal. The operative direction was the dismissal of the appeal. No issues were left undecided.

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 Sandeep Chhabra. The appeal pertains to the assessment year(s) not explicitly stated in the judgment. The appellant's counsel submitted that the issue and the proposed question of law in this appeal (D.B. Income Tax Appeal No. 26/2021) are identical to those in a previous appeal, 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.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, given its identical nature to a previously dismissed appeal. The appellant contended that the issue and question of law are identical to those in D.B. Income Tax Appeal No. 22/2021, which was dismissed by the court. The appellant relied on the court's previous order. The revenue did not present any arguments as the appeal was dismissed based on the appellant's submission and the prior court order.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 26/2021 Pr. Commissioner Of Income Tax, Jaipur-2, Jaipur. ----Appellant Versus Shri Sandeep Chhabra, SB-110, Motisons Tower Lal Kothi 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/13/supp.

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