PRAKASH NARAYANDAS RIZWANI vs. THE COMMISSIONER OF INCOME TAX AND ORS

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TA/71/2007HC BombayHCBM03016759200715 February 2012Author: HON'BLE SHRI JUSTICE S.B.DESHMUKH,HON'BLE SHRI JUSTICE D. G. KARNIK2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Judicature at Bombay, Aurangabad Bench, noted that the learned counsel for the appellant stated that the facts in Tax Appeal No. 71 of 2007 are identical to those in Tax Appeal Nos. 70/2007 and 73/2007, with the only variations being the assessment year and the amount of commission. For the reasons recorded in the speaking order passed on the same day in Tax Appeal Nos. 70/2007 and 73/2007, the present appeal was also dismissed summarily. The specific reasons from the other appeals were not detailed in this order, but the principle applied was that identical facts lead to identical outcomes. No specific issue was decided on merits, as the dismissal was based on the stated identity of facts with other disposed appeals.

What were the facts?

The appellant, Shri Prakash Narayandas Rizwani, filed Tax Appeal No. 71 of 2007 before the High Court of Judicature at Bombay, Aurangabad Bench. The appeal was against the order passed by the Commissioner of Income-tax, Aurangabad, and the Dy. Commissioner of Income-tax, Cir. 3(2), Nanded, and the Income-tax Officer, Ward 3(6), Nanded. The learned counsel for the appellant stated that the facts in this appeal are identical to those in Tax Appeal Nos. 70/2007 and 73/2007, with the only differences being the assessment year and the amount of commission in dispute. The appeal was filed by the original assessee against the revenue.

What were the issues?

1. Whether the present appeal, relating to a different assessment year and amount of commission, is identical in facts to Tax Appeal Nos. 70/2007 and 73/2007, thereby warranting a similar disposal. Assessee's Contention: The assessee's counsel stated that the facts in this appeal are identical to Tax Appeal Nos. 70/2007 and 73/2007, except for the assessment year and the amount of commission. Revenue's Contention: No specific arguments were recorded for the revenue in this judgment.

AI-generated summary — verify with the full judgment below

(1) Tax Appeal No. 71 of 2007 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, AURANGABAD BENCH, AT AURANGABAD. Tax Appeal No. 71 of 2007 Shri Prakash Narayandas Rizwani, .. Appellant 37, Bhagyanagar, Nanded. (Original assessee) versus 1. The Commissioner of Income-tax, Aurangabad. 2. Dy. Commissioner of Income-tax, .. Respondents Cir. 3(2), Nanded. (Original respondents) 3. Income-tax Officer, Ward 3(6), Nanded. ....................... Mr. M.K. Kulkarni, Advocate, with Mr. R.R. Chandak, Advocate, for the appellant. Mr. Alok Sharma, Assistant Solicitor General, for respondent nos.1 to 3. ........................

(2) Tax Appeal No. 71 of 2007

CORAM : D.G. KARNIK & S.B. DESHMUKH, JJ. DATE : 15TH FEBRUARY 2012 COURT'S ORDER : 1. Learned Counsel for the appellant states that the facts in this appeal are identical with the facts in Tax Appeal Nos. 70/2007 and 73/2007, except that the present Appeal relates to the different assessment year and different amount of commission. 2. Hence, for the reasons recorded in the speaking order passed today in Tax Appeal No. 70/2007 and 73/2007, present Appeal is also dismissed summarily.

( S.B. DESHMUKH ) ( D.G. KARNIK ) JUDGE JUDGE ......................... bgp/ta71

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