PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S RAJASTHAN STATE GANGANAGAR SUGAR MILLS LTD.

ITA/87/2020HC RajasthanRJHC02064988202028 March 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal, accepting the submission made by the learned counsel for the revenue, held that no substantial question of law arises for consideration in the present appeal. This conclusion was based on the fact that the issue presented in this appeal was identical to the issues decided by the same Court in a previous batch of appeals and petitions, specifically D.B. Income Tax Appeal No.81/2018, Principal Commissioner of Income Tax Versus M/s Rajasthan State Ganganagar Sugar Mills Ltd., decided on 17.04.2018. Consequently, the appeal was dismissed on this ground. The Court noted the presence of the respondent's counsel but did not record any specific arguments from them as there was no prayer for stay.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax, Jaipur-2, against M/s Rajasthan State Ganganagar Sugar Mills Ltd. The appeal challenges an order or action that is not explicitly detailed in the provided text. The procedural history indicates that the revenue's counsel submitted that the issue in this appeal is identical to that decided by the same Court in D.B. Income Tax Appeal No.81/2018, Principal Commissioner of Income Tax Versus M/s Rajasthan State Ganganagar Sugar Mills Ltd. and batch of petitions, decided on 17.04.2018. Based on this submission, the Court proceeded to pass its order.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, given that the issue is identical to a previously decided matter by this Court? The revenue contended that in view of the order passed by this Court in D.B. Income Tax Appeal No.81/2018, Principal Commissioner of Income Tax Versus M/s Rajasthan State Ganganagar Sugar Mills Ltd. and batch of petitions, decided on 17.04.2018, and the issue being identical, no substantial question of law would arise for consideration. The judgment does not record any specific contentions from the assessee's side regarding the substantial question of law.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No.87/2020 Principal Commissioner Of Income Tax, Jaipur-2, Jaipur. ----Appellant Versus M/s Rajasthan State Ganganagar Sugar Mills Ltd., 4th Floor, Nehru Sahkar Bhawan, Bhawani Singh Road, Jaipur ----Respondent For Appellant(s) : Mr. Amit Malani, Advocate for Mr. R.B. Mathur, Senior Advocate For Respondent(s) : Mr. Priyesh Kasliwal, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 28/03/2022 Heard. Learned counsel for revenue would submit that in view of order passed by this Court in the case of D.B. Income Tax Appeal No.81/2018, Principal Commissioner of Income Tax Versus M/s Rajasthan State Ganganagar Sugar Mills Ltd. and batch of petitions decided on 17.04.2018, the issue being identical as raised in this petition, no substantial question of law would arise for consideration. Taking on record the said submission, this appeal is dismissed. Though, the caveat has been filed since there was no prayer for stay, we only record the presence of learned counsel for the respondent who has entered appearance. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Karan/19

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