COMMISSIONER OF INCOME TAX vs. CAMBRIAN HALL EDUCATION TRUST

ITA/62/2005HC UttarakhandUKHC01002998200505 June 2006Bench: HON'BLE MR. JUSTICE P. C. VERMA1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the facts of the case giving rise to the present appeal were squarely covered by the Division Bench judgment in Income Tax Appeal No. 17 of 2004, Commissioner of Income Tax, Dehradun Vs. Graphic Era Education Society, Dehradun, decided on 22.02.2006. Consequently, the controversy raised in the present appeal had already been decided by the aforesaid judgment. The Tribunal found no reason to deviate from the established precedent. Therefore, the appeal was dismissed on the same terms as in the aforementioned appeal. No specific amount in dispute was mentioned. No issues were expressly left undecided.

What were the facts?

This Indian Income Tax Appellate Tribunal (ITAT) judgment concerns Income Tax Appeal No. 62 of 2005. The appellant is Sri Pitambar Maulekhi, representing the assessee. The revenue is represented by the Commissioner of Income Tax. The assessment year(s) are not explicitly stated. The appeal challenges an order or action, the specifics of which are not detailed, but it stems from a dispute that has been previously adjudicated. The procedural history indicates that the appellant's counsel brought to the Court's attention a prior Division Bench decision in Income Tax Appeal No. 17 of 2004, Commissioner of Income Tax, Dehradun Vs. Graphic Era Education Society, Dehradun, decided on February 22, 2006. The appellant requested that the current appeal be decided on the same terms as the aforementioned appeal.

What were the issues?

1. Whether the facts and controversy in the present appeal are squarely covered by the Division Bench judgment in Income Tax Appeal No. 17 of 2004, Commissioner of Income Tax, Dehradun Vs. Graphic Era Education Society, Dehradun, decided on 22.02.2006? (Question of fact and law) The assessee's contention, as presented by Sri Pitambar Maulekhi, was that the controversy in the present appeal has already been decided by a Division Bench of this Court in Income Tax Appeal No. 17 of 2004. The assessee submitted that the appeal in hand may be decided with the same terms as in the aforesaid appeal. The revenue's contentions are not recorded in the judgment. The judgment states that the Court has gone through the aforesaid judgment and found that the facts of the case giving rise to the present appeal are squarely covered and the controversy raised has already been decided by the said judgment.

AI-generated summary — verify with the full judgment below

Income Tax Appeal No. 62 of 2005 Hon’ble P.C. Verma, J. Hon’ble B.C. Kandpal, J.

Sri Pitambar Maulekhi, learned counsel for the appellant submitted that the controversy raised in this appeal has already been decided by a Division Bench of this Court in Income Tax Appeal No. 17 of 2004, Commissioner of Income Tax, Dehradun Vs. Graphic Era Education Society, Dehradun decided on 22.02.2006 and submitted that the appeal in hand may be decided with the same terms as in the aforesaid appeal.

We have gone through the aforesaid judgment. The facts of the case giving rise to the present appeal are squarely covered and the controversy raised has already been decided by the said judgment passed by Division Bench of this Court in the aforesaid appeal. Hence, the appeal is dismissed on the same terms as in the aforesaid appeal.

(B.C.K., J) (P.C. V. J.) 05-06-2006 ISB

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