M/S GUPTA K.N. CONSTRUCTION CO. vs. DEPUTY COMMISSIONER OF INCOME TAX

ITA/142/2019HC RajasthanRJHC02088313201915 November 2019Bench: INDRAJIT MAHANTY,MAHENDAR KUMAR GOYAL1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for consideration in the present appeal. After perusing the order passed by the Income Tax Appellate Tribunal, Jaipur, and the grounds taken in the appeal, the Court concluded that the appeal did not present any matter requiring further legal determination at the High Court level. Consequently, the appeal was dismissed. The reasoning is based solely on the absence of a question of law, as per the Court's assessment of the presented material. No specific issue was decided on merits, and no operative directions were issued other than the dismissal of the appeal.

What were the facts?

The appellant, M/s Gupta K.n. Construction Co., through its partner Suresh Gupta, filed an appeal before the High Court of Judicature for Rajasthan, Bench at Jaipur. The appeal challenged an order passed by the Income Tax Appellate Tribunal, Jaipur. The respondent in the appeal was the Deputy Commissioner of Income Tax, Circle -7 Jaipur. The appeal was filed with a delay, for which an application was made to condone the delay. The High Court heard the learned counsel for the appellant and perused the order of the ITAT and the grounds of appeal.

What were the issues?

1. Whether a substantial question of law arises for consideration in the appeal against the order of the Income Tax Appellate Tribunal, Jaipur. Assessee's Contention: The assessee (appellant) presented the appeal before the High Court, implying a contention that a question of law does arise. No specific authorities or precedents were mentioned in the judgment for the assessee's arguments. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the revenue.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 142/2019 M/s Gupta K.n. Construction Co., A-34 Ganesh Nagar, Shyopur Road, Sanganer Jaipur Through Their Partner Suresh Gupta, ----Appellant Versus Deputy Commissioner Of Income Tax, Circle -7 Jaipur (Revenue) ----Respondent For Appellant(s) : Mr. Ashok Kumar Gupta, Adv. For Respondent(s) : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL Order 15/11/2019 D.B.Civil Misc. Application No.2038/2019:- 1. For the reasons mentioned in the application, delay in filing the appeal is condoned. 2. The application is allowed. D.B.Income Tax Appeal No.142/2019:- 1. Heard learned Counsel for the appellant. 2. Perusing the order passed by the Income Tax Appellate Tribunal, Jaipur sought to be challenged in the present case as well as the grounds taken in this appeal, we find that no question of law arises for consideration in the present appeal. 3. Consequently, the appeal stands dismissed. (MAHENDAR KUMAR GOYAL),J (INDRAJIT MAHANTY),CJ NAVAL KISHOR /54 Powered by TCPDF (www.tcpdf.org) (Uploaded on 18/11/2019 at 01:48:22 PM) (Downloaded on 30/10/2026 at 10:01:28 AM)

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