PR. COMMISSIONER OF INCOME TAX vs. SHRI SANDEEP CHHABRA

ITA/29/2021HC RajasthanRJHC02009122202106 May 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal dismissed the appeal filed by the Principal Commissioner of Income Tax, Jaipur-2. The court noted that the appellant's counsel explicitly stated that the issue and the question of law proposed in the present appeal were identical to those considered in D.B. Income Tax Appeal No. 22/2021. This earlier 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 court found no reason to record separate reasons and dismissed the present appeal for the reasons already recorded in the order dated April 6, 2022. The operative direction was the dismissal of the appeal.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax, Jaipur-2, against an order concerning Shri Sandeep Chhabra. The appellant's counsel stated that the issue raised in this appeal and the proposed question of law are identical to those previously considered by the court in D.B. Income Tax Appeal No. 22/2021. The earlier appeal was dismissed by this court on April 6, 2022, with a finding that no substantial question of law arose for consideration. The present appeal, therefore, is being disposed of based on the same reasoning.

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 a previously dismissed appeal (D.B. Income Tax Appeal No. 22/2021). Assessee's Contentions: The judgment does not record any specific contentions made by the assessee, Shri Sandeep Chhabra. Revenue's Contentions: The appellant (Principal Commissioner of Income Tax) 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 on April 6, 2022, for not involving a substantial question of law. Therefore, the present appeal should also be dismissed on the same grounds.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 29/2021 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/15/supp.

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