C.I.T.1,JODHPUR vs. SHREE CHOUDHARY TRANSPORT CO.

ITA/34/2013HC RajasthanRJHC01019824201324 November 2014Bench: GOVIND MATHUR,PRAKASH GUPTA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the Assessing Officer is required to examine the entire issue afresh. While doing so, the Assessing Officer shall certainly keep in view the judgment of the High Court dated 15.05.2009 in Appeal No. 164/2008. The Court found no just reason to interfere with the order impugned passed by the Income Tax Appellate Tribunal. The appeal was dismissed as it did not involve any substantial question of law for adjudication. The operative direction is that the Assessing Officer must re-examine the matter in light of the previous High Court judgment.

What were the facts?

This case concerns the assessment year 2006-2007. The assessee, M/s Shree Choudhary Transport Co., had challenged an order passed by the Commissioner of Income Tax (Appeals). The Income Tax Appellate Tribunal, by its order dated 07.11.2012, partly allowed the assessee's appeal. The Tribunal directed the Assessing Officer to decide the issue afresh in accordance with the law. The High Court notes that a similar issue was previously considered by the Court in Appeal No. 164/2008, decided on 15.05.2009, and reported in 225 CTR (2009) 125 (Raj.). The High Court found no reason to interfere with the Tribunal's order.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in directing the Assessing Officer to decide the issue afresh, considering the previous judgment of the High Court in Appeal No. 164/2008. Assessee's Contention: The judgment does not record any specific contentions made by the assessee before the High Court. However, the fact that the Tribunal partly accepted the assessee's appeal suggests the assessee likely argued for relief on the disputed issue. Revenue's Contention: The judgment does not record any specific contentions made by the revenue before the High Court. However, the revenue is the appellant, indicating they likely argued that the Tribunal's order was incorrect and should be set aside or modified.

AI-generated summary — verify with the full judgment below

D.B. INCOME TAX APPEAL NO.34/2013 CITI-1 Jodhpur Vs. M/s Shree Choudhary Transport Co. DATE OF ORDER : : : 24.11.2014 HON'BLE MR. GOVIND MATHUR, J. HON'BLE MR. PRAKASH GUPTA, J. Mr.Sheetal Kumbhat, for the appellant. By the order dated 07.11.2012 the learned Income Tax Appellate Tribunal partly accepted the appeal preferred by the assessee challenging the order passed by the Commissioner of Income Tax (Appeals) relating to tax liability for the assessment year 2006-2007. The learned Tribunal by the judgment impugned directed the Assessing Officer to decide the issue afresh in accordance with law. Suffice to mention that the issue was earlier considered by this Court in Appeal No. 164/2008 decided on 15.5.2009 reported in 225 CTR (2009) 125 (Raj.). We are of the considered opinion that the Assessing Officer is required to examine the entire issue afresh and while doing so he shall certainly keep in view the judgment of this Court dated 15.5.2009. We do not find any just reason to interfere with the order impugned. The appeal, as such, is having no substantial question of law for adjudication, the same is dismissed accordingly.

(PRAKASH GUPTA), J. (GOVIND MATHUR), J. ns.

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