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

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TA/116/2008HC BombayHCBM03019170200815 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 Tax Appeal No. 116 of 2008 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. Consequently, 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 ratio decidendi is that appeals with identical facts and issues, where prior appeals have been decided, can be disposed of summarily based on the reasoning in those prior decisions. The operative direction was to dismiss the appeal. No issues were expressly left undecided.

What were the facts?

The appellant, Shri Prakash Narayandas Rizwani, an individual engaged in business, filed Tax Appeal No. 116 of 2008 before the High Court of Judicature at Bombay, Aurangabad Bench. The appeal was against the Commissioner of Income-tax, Aurangabad, and other income-tax authorities. The appellant is the original assessee, and the respondents are the revenue. The assessment year and the specific amount of commission in dispute are not detailed in this order, but it is stated that the facts are identical to Tax Appeal Nos. 70/2007 and 73/2007, differing only in the assessment year and the commission amount. The procedural history leading to this appeal is not elaborated.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the assessee, Shri Prakash Narayandas Rizwani, should be dismissed summarily. The court had to decide if the facts of this appeal were indeed identical to those in Tax Appeal Nos. 70/2007 and 73/2007, and if so, whether the reasoning applied in those cases should be extended to the present appeal. The assessee, through their counsel, presented the appeal. The revenue, represented by the Assistant Solicitor General, appeared before the court. The judgment does not explicitly state the arguments made by either side regarding the merits of the case, but rather focuses on the procedural aspect of applying the decision from prior appeals.

AI-generated summary — verify with the full judgment below

(1) Tax Appeal No. 116 of 2008 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, AURANGABAD BENCH, AT AURANGABAD. Tax Appeal No. 116 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. 116 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/ta116

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