PR. COMMISSIONER OF INCOME TAX, AJMER vs. M/S BHILWARA URBAN CO-OPERATIVE BANK LTD

ITA/57/2017HC Rajasthan2026:RJ-JD:45027-DB17 September 2026Bench: SANJAY K. AGRAWAL, VINIT KUMAR MATHUR1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the present appeal is squarely covered by the judgment rendered by the Division Bench of the High Court at Jaipur Bench in D.B. Income Tax Appeal No. 8/2021, Commissioner of Income Tax-I, Jaipur vs. Satish Kumar Agarwal & Ors., decided on 27.09.2024. Consequently, the present appeal is dismissed in terms of the aforementioned judgment. The reasoning is based on the principle of precedent, where a decision of a higher bench or a coordinate bench on identical issues binds the current bench. The ratio decidendi is that if a controversy is squarely covered by a binding precedent, the appeal must follow that precedent. The operative direction is the dismissal of the appeal. No issue was expressly left undecided.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax, Ajmer (the Revenue) against M/s Bhilwara Urban Co-Operative Bank Ltd. (the Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action, the nature of which is not detailed. The procedural history indicates that the present appeal is squarely covered by a previous judgment of the Division Bench of the same High Court in D.B. Income Tax Appeal No. 8/2021, Commissioner of Income Tax-I, Jaipur vs. Satish Kumar Agarwal and other connected matters, decided on 27.09.2024. The amount in dispute is not stated.

What were the issues?

1. Whether the present appeal is covered by the judgment in D.B. Income Tax Appeal No. 8/2021 (Commissioner of Income Tax-I, Jaipur vs. Satish Kumar Agarwal & Ors.) decided on 27.09.2024? (Question of law) Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The appeal is decided based on the precedent set by the Jaipur Bench. Revenue's Contention: The revenue's contention is implicitly that the present appeal should be decided in line with the judgment in Satish Kumar Agarwal (supra), as the controversy is stated to be squarely covered by it. No specific authorities, circulars, or precedents are named in the judgment for either side.

AI-generated summary — verify with the full judgment below

[2026:RJ-JD:45027-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 57/2017 CNR: RJHC010395072017 | URN: ITA / 381U / 2017 Pr. Commissioner Of Income Tax, Ajmer. ----Appellant Versus M/s Bhilwara Urban Co-Operative Bank Ltd., C/o M/s Kalani And Co., Chartered Accountants, 5Th Floor, Milestone, Gandhinagar Turn, Bapu Nagar, Jaipur. ----Respondent For Appellant(s) : Mr. K. K. Bissa For Respondent(s) : Mr. Yash Tripathi HON'BLE THE CHIEF JUSTICE MR. SANJAY K. AGRAWAL HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Judgment 17/09/2026 1. The controversy involved in the present case is squarely covered by a judgment rendered by the Division Bench of this Court at Jaipur Bench in D.B. Income Tax Appeal No.8/2021 (Commissioner of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj.) Vs. Satish Kumar Agarwal) & other connected matters decided on 27.09.2024. 2. In view of the above, the present appeal is also dismissed in terms of the judgment rendered in the case Satish Kumar Agarwal(supra). 3. All pending applications, if any, stand disposed of accordingly. (VINIT KUMAR MATHUR),J (SANJAY K. AGRAWAL),CJ 111/Sunils/Shahenshah/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 18/09/2026 at 01:16:14 PM) (Downloaded on 28/10/2026 at 12:42:05 AM)

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