PR. COMMISSIONER OF INCOME TAX vs. SMT. KAJAL CHHABRA

ITA/30/2021HC RajasthanRJHC02009144202106 May 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal decided that no substantial question of law arises for consideration in the present appeal. This decision was based on the explicit submission by the appellant's counsel that the issue and the question of law proposed in this appeal are identical to those that were raised in D.B. Income Tax Appeal No. 22/2021. The court had previously dismissed D.B. Income Tax Appeal No. 22/2021 on 06.04.2022, finding that no substantial question of law was involved. Consequently, applying the same reasoning and the principle of consistency, the present appeal (D.B. Income Tax Appeal No. 30/2021) was also dismissed without recording separate reasons. The operative direction was the dismissal of the appeal.

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 Smt. Kajal Chhabra. The appeal pertains to assessment year(s) not specified in the judgment. The appellant's counsel stated that the issue and proposed question of law in this appeal (D.B. Income Tax Appeal No. 30/2021) are identical to those in a previous appeal, D.B. Income Tax Appeal No. 22/2021. That earlier appeal was dismissed by the same court on 06.04.2022, with a finding that no substantial question of law arose for consideration. The present appeal is being decided based on this prior dismissal.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, given that the issues and proposed question of law are identical to those in D.B. Income Tax Appeal No. 22/2021, which was dismissed by this court. The appellant, through its counsel, argued that the current appeal raises the same issue and question of law as D.B. Income Tax Appeal No. 22/2021. The appellant's counsel further submitted that the earlier appeal was dismissed by the court on 06.04.2022, with a finding that no substantial question of law arose. Therefore, the appellant implicitly contended that the present appeal should also be dismissed on the same grounds. The respondent, Smt. Kajal Chhabra, did not present any arguments as recorded in the judgment.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 30/2021 Pr. Commissioner Of Income Tax, Jaipur-2, Jaipur ----Appellant Versus Smt. Kajal Chhabra, B-9, Vivekananad Marg, C-Scheme, Jaipur ACUPC6485D ----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/16/supp.

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