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

PDF · subscribers
TA/115/2008HC BombayHCBM03019108200815 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, dismissed Tax Appeal No. 115 of 2008 summarily. The Court's decision was based on the statement made by the learned counsel for the appellant that the facts in this appeal were identical to those in Tax Appeal Nos. 70/2007 and 73/2007, except for the assessment year and the amount of commission. Consequently, for the reasons recorded in the speaking order passed on the same day in Tax Appeal No. 70/2007 and 73/2007, the present appeal was also dismissed. The judgment does not elaborate on the specific reasons from the companion appeals, nor does it discuss any specific legal provisions or arguments in detail. The operative direction was the dismissal of the appeal.

What were the facts?

The appellant, Shri Prakash Narayandas Rizwani, an individual engaged in business, filed Tax Appeal No. 115 of 2008 before the High Court of Judicature at Bombay, Aurangabad Bench. The appeal was directed against an order or action by the Income-tax authorities, identified as respondents 1 to 3: The Commissioner of Income-tax, Aurangabad, the Asstt. Commissioner of Income-tax, Cir. 3(2), Nanded, and the Income-tax Officer, Ward 3(6), Nanded. The appellant stated that the facts in this appeal were 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 for the assessment year not explicitly stated but implied to be different from the other mentioned appeals.

What were the issues?

The primary issue before the High Court was whether the appeal should be dismissed summarily. The appellant's counsel stated that the facts of the present appeal were identical to those in Tax Appeal Nos. 70/2007 and 73/2007, which were decided on the same day. The appellant's contention, by reference to the other appeals, was that the High Court should consider the merits of the case based on the established facts. The revenue's contention, implied by the court's order, was that the appeal should be dismissed summarily, likely based on the reasoning applied in the companion appeals. The specific legal provisions or grounds for appeal are not detailed in this judgment, but the core of the matter revolved around the similarity of facts to previously decided appeals.

AI-generated summary — verify with the full judgment below

(1) Tax Appeal No. 115 of 2008 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, AURANGABAD BENCH, AT AURANGABAD. Tax Appeal No. 115 of 2008 Shri Prakash Narayandas Rizwani, Age : 39 years, .. Appellant Occupation : Business, (Original R/o. 37, Bhagyanagar, Nanded. assessee) versus 1. The Commissioner of Income-tax, Aurangabad, Pune Road, Aurangabad. 2. Asstt. 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. 115 of 2008 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/ta115

Recent GST High Court judgments

Search GST case law →