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

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TA/113/2008HC BombayHCBM03019160200815 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 held that the facts in the present appeal are 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 in Tax Appeal No. 70/2007 and 73/2007, the present appeal was also dismissed summarily. The specific reasons from the earlier orders were not detailed in this judgment. No issue was left undecided.

What were the facts?

The appeal was filed by Shri Prakash Narayandas Rizwani (the assessee) against an order of the Income-tax Appellate Tribunal (ITAT). The respondents were the Commissioner of Income-tax and other income-tax authorities. The appellant's counsel 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 judgment does not specify the assessment year(s) or the amount in dispute for this particular appeal. The procedural history is that the appeal was filed before the High Court of Judicature at Bombay, Aurangabad Bench.

What were the issues?

1. Whether the facts in the present appeal are identical to those in Tax Appeal Nos. 70/2007 and 73/2007, except for the assessment year and the amount of commission. Assessee's contention: The assessee's counsel argued that the facts in this appeal are identical to the facts in Tax Appeal Nos. 70/2007 and 73/2007, with the only variations being the assessment year and the amount of commission. No specific legal provisions or precedents were cited for this argument. Revenue's contention: The judgment does not record any specific contentions made by the revenue's counsel regarding the issues.

AI-generated summary — verify with the full judgment below

(1) Tax Appeal No. 113 of 2008 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, AURANGABAD BENCH, AT AURANGABAD. Tax Appeal No. 113 of 2008 Shri Prakash Narayandas Rizwani, .. Appellant R/o. 37, Bhagyanagar, Nanded. (Original assessee)

versus 1. The Commissioner of Income-tax, Aurangabad, Pune Road, 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. 113 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/ta113

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