RAMESH KUMAR vs. COMMISSIONER OF INCOME TAX

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ITA/397/2019HC Punjab & HaryanaPHHC01073996201920 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue involved in the present appeal (ITA No. 397 of 2019) is similar to the issue decided in ITA No. 396 of 2019. For detailed reasons recorded in the judgment of Sh. Ramesh Kumar's case (ITA No. 396 of 2019) decided on February 19, 2020, the present appeal was dismissed. The ratio decidendi is that if an appeal raises an issue identical to one already decided by the same court, the present appeal will follow the precedent set by the earlier decision. The operative direction was the dismissal of the appeal.

What were the facts?

The appellant, Sh. Ramesh Kumar Goyal, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order of the Commissioner of Income Tax. The present appeal, ITA No. 397 of 2019, concerns assessment year(s) not specified in the judgment. The appellant's counsel stated that the issue in this appeal is identical to that in ITA No. 396 of 2019, titled Sh. Ramesh Kumar v. Commissioner of Income Tax. The High Court had previously decided ITA No. 396 of 2019 on February 19, 2020.

What were the issues?

1. Whether the issue involved in ITA No. 397 of 2019 is identical to the issue decided in ITA No. 396 of 2019 (Sh. Ramesh Kumar v. Commissioner of Income Tax). Assessee's contention: The assessee's counsel argued that the issue in the present appeal is similar to ITA No. 396 of 2019. No specific provision of the Income Tax Act was named in relation to this argument. Revenue's contention: The judgment does not record any specific contentions made by the revenue. However, the court's decision implies that the revenue's position, as reflected in the lower authority's order, was upheld.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 397 of 2019 Date of decision: February 20, 2020 Sh. Ramesh Kumar Goyal .. Appellant v. Commissioner of Income Tax .. Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Brij Mohan Monga and Mr. Rohit Kaura, Advocates for the petitioner.

... AVNEESH JHINGAN, J. Learned counsel for the appellant states that the issue involved in the present appeal is similar to ITA No. 396 of 2019—Sh. Ramesh Kumar v. Commissioner of Income Tax. For the detailed reasons recorded in Sh. Ramesh Kumar's case (supra) decided on 19.2.2020, the present appeal is dismissed. (AVNEESH JHINGAN) (AJAY TEWARI)

JUDGE JUDGE February 20, 2020 mk Whether speaking/reasoned: Yes/No Whether reportable: Yes/No MANOJ KUMAR 2020.02.24 11:06 I attest to the accuracy and authenticity of this document High Court,Chandigarh

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