MS JAIN INDUSTRIES MANUFACTURING CO vs. PR COMMISSIONER OF INCOME TAX

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ITA/36/2018HC Himachal PradeshHPHC01015481201705 July 2018Author: HONOURABLE MR. JUSTICE SANJAY KAROL, THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE SANDEEP SHARMA2 pages

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What did the High Court hold?

The High Court held that the issues involved in the present appeals had already been adjudicated by the Court in ITA No. 20 of 2015, titled M/s Stovekraft India v. Commissioner of Income Tax, decided on November 28, 2017. Applying the directions from the Stovekraft India case mutatis mutandis to the present appeals, the Court disposed of all five appeals accordingly. The reasoning is that the precedent set in the earlier case is directly applicable to the facts and legal questions presented in these appeals. The ratio decidendi is that judicial precedent, when directly on point, binds subsequent cases before the same court. The operative direction was to dispose of the appeals in line with the previous judgment. No issues were left undecided.

What were the facts?

The appeals, numbered 36 to 40 of 2018, were filed by various assessees (M/s Jain Industries Manufacturing Co., M/s Shree Dhanwantri Herbals, M/s Yash International Inc., M/s Swastik Wire Product, and M/s Rakesh Verma) against the Principal Commissioner of Income Tax. The appeals were heard by the High Court of Himachal Pradesh. The core of the matter was that the issues involved in these appeals had already been adjudicated by the same High Court in a previous case, ITA No. 20 of 2015, titled M/s Stovekraft India v. Commissioner of Income Tax, decided on November 28, 2017. The judgment does not specify the assessment years or the amounts in dispute.

What were the issues?

1. Whether the issues involved in the present appeals stand adjudicated by this Court in ITA No. 20 of 2015, titled M/s Stovekraft India v. Commissioner of Income Tax, decided on 28.11.2017? (Question of law) The Assessee's contention, implied by the nature of the appeals, is that the issues are identical to the previously decided case and thus should be resolved on the same basis. The Revenue's position is not explicitly recorded, but the court's decision suggests an agreement or acknowledgment that the prior judgment is binding. No specific provisions of the Income Tax Act are named as the basis for the dispute, as the matter hinges on the application of a prior judicial precedent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA ITAs No. 36 to 40 of 2018. Date of decision: 5th July, 2018. 1. ITA No. 36 of 2018. M/s Jain Industries Manufacturing Co...…..Appellant. Versus Principal Commissioner of Income Tax ……Respondent.

ITA No. 37 of 2018. M/s Shree Dhanwantri Herbals

..…..Appellant. Versus Principal Commissioner of Income Tax ……Respondent.

ITA No. 38 of 2018. M/s Yash International Inc. ..…..Appellant. Versus Principal Commissioner of Income Tax ……Respondent.

ITA No. 39 of 2018. M/s Swastik Wire Product

..…..Appellant. Versus Principal Commissioner of Income Tax ……Respondent.

ITA No. 40 of 2018. M/s Rakesh Verma

..…..Appellant. Versus Principal Commissioner of Income Tax ……Respondent. Coram: The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice. The Hon’ble Mr. Justice Sandeep Sharma, Judge. Whether approved for reporting ?1

For the petitioner(s): Mr. Rakesh Kumar Thakur, Advocate. For the respondent(s): Mr. Vinay Kuthiala Sr. Advocate with Ms. Vandana Kuthiala, Advocate. _________________________________________________ Sanjay Karol, Acting Chief Justice (Oral) 1 Whether the reporters of Local Papers may be allowed to see the judgment ?.

Undisputedly, issues involved in the present appeals already stand adjudicated by this Court in ITA No. 20 of 2015, titled as M/s Stovekraft India v. Commissioner of Income Tax, decided on 28.11.2017. 2. As such, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandis, also to the present appeals, the same are disposed of.

Pending applications, if any, also stand disposed of accordingly. (Sanjay Karol ) Acting Chief Justice. July 05, 2018. (Sandeep Sharma) (cm Thakur) Judge. 2

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