ASSTT. COMMISSIONER OF INCOME TAX JALGAON vs. KOGTA IMPORT EXPORT PVT LTD.

PDF · subscribers
TA/29/2007HC BombayHCBM03007519200706 August 2010Author: HON'BLE SHRI JUSTICE NARESH H. PATIL,HON'BLE SHRI JUSTICE K. K. TATED3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that there is no substantial question of law raised in the appeal. Consequently, the appeal stands dismissed. The Court's reasoning is based on its finding that the appeal does not present a substantial question of law, which is the prerequisite for entertaining a Tax Appeal under the relevant provisions of the Income Tax Act. The operative direction is the dismissal of the appeal. No specific issues were left undecided; the appeal was decided on the preliminary ground of lacking a substantial question of law.

What were the facts?

The Revenue is the appellant in this Tax Appeal No. 29 of 2007, challenging an order dated 29-09-2006 passed by the Income Tax Appellate Tribunal, Pune Bench "B", Pune. The appeal pertains to Income Tax Appeal No. 708/PN/2001 and Income Tax Appeal No. 636/PN/2001. The High Court noted that a connected Tax Appeal No. 26 of 2007 was disposed of by this Court by an order dated 17-03-2009. The Revenue's counsel submitted that the present appeal could also be disposed of in terms of that order. The Court perused the order in the connected appeal and found that the present appeal could be disposed of in light of the observations made therein.

What were the issues?

1. Whether there is a substantial question of law raised in the appeal. The Revenue contended that the appeal involves a substantial question of law and sought to dispose of the present appeal in terms of the order passed in a connected appeal (Tax Appeal No. 26 of 2007) dated 17-03-2009. The Revenue relied on the order in the connected appeal to support its submission. The judgment does not record specific arguments from the Respondent (assessee) on this issue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
1 FARAD CONTINUATION SHEET NO. IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD TAX APPEAL NO. 29 OF 2007 Office   Notes,   Office  Memoranda   of   Coram,  appearances,   Court’s  orders   or   directions   and  Registrar’s orders. Court’s or Judge’s Orders Shri. Alok Sharma, Asstt. Solicitor  General for appellant. Shri. S.P.Shah, Advocate for sole  respondent.              ....                      CORAM: NARESH H. PATIL &                   K.K. TATED, JJ.          DATE : 6TH AUGUST, 2010. 1.       Heard   learned   Counsel   for   the  parties. 2.         An order dated 29­09­2006 in the  proceedings   of   Income   Tax   Appeal   No.  708/PN/2001   and   Income   Tax   Appeal   No. 636/PN/2001   passed   by   Income   Tax  Appellate Tribunal, Pune Bench "B", Pune  is under challenge in this Tax Appeal. 2 Office   Notes,   Office  Memoranda   of   Coram,  appearances,   Court’s  orders   or   directions   and  Registrar’s orders. Court’s or Judge’s Orders 3.         Shri.   Alok   Sharma,   Assistant  Solicitor General, submits that connected  Tax Appeal No. 26 of 2007 was disposed of  by this Court by order dated 17­03­2009  and this appeal also could be disposed of

in terms of the said order.

4.

We have heard submissions advanced by   Shri.   Alok   Sharma   and   perused   the order   passed   in   Tax   Appeal   No.   26   of 2007. 5. We find in the facts of the case that the present appeal could be disposed of, in the light of observations made by us in the order passed in Tax Appeal No. 26 of 2007 on 17­03­2009. 6. We   find   that   there   is   no substantial question of law raised in the

3 Office

Notes,

Office Memoranda

of Coram, appearances,

Court’s orders   or   directions   and Registrar’s orders. Court’s or Judge’s Orders appeal.   The appeal,   therefore, stands dismissed. [K.K. TATED,J.]     [NARESH H. PATIL,J.] sut/AUG/ta29.07

Recent GST High Court judgments

Search GST case law →