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

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TA/68/2007HC BombayHCBM03016755200715 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 dismissed the appeal summarily. The Court noted 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. Consequently, for the reasons already recorded in the speaking order passed for those other appeals, the present appeal was also dismissed. The operative direction is the dismissal of the appeal. No specific issues were decided on merits in this judgment, as it was a summary dismissal.

What were the facts?

This is an appeal filed by Shri Prakash Narayandas Rizwani against an order of the Income Tax Appellate Tribunal (ITAT). The appellant is the original assessee, and the respondents are the Commissioner of Income-tax and other income-tax authorities. The appeal pertains to the assessment year(s) not explicitly stated but implied to be different from other related appeals. The amount in dispute is also not specified but is noted as being different from other related appeals. The procedural history indicates that this appeal is being disposed of summarily for reasons recorded in a speaking order passed in Tax Appeal Nos. 70/2007 and 73/2007, which have identical facts except for the assessment year and the amount of commission.

What were the issues?

The primary issue is whether the present appeal, relating to a different assessment year and amount of commission, should be dismissed summarily based on the reasoning provided in the order for Tax Appeal Nos. 70/2007 and 73/2007. The appellant, through their learned counsel, has not raised any specific arguments in this particular appeal, as it is stated to have identical facts to the other appeals. The revenue, represented by the Assistant Solicitor General, has not presented any arguments specific to this appeal, relying on the outcome of the related appeals. The Tribunal had to decide if the summary dismissal was appropriate given the stated identical facts.

AI-generated summary — verify with the full judgment below

(1) Tax Appeal No. 68 of 2007 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, AURANGABAD BENCH, AT AURANGABAD. Tax Appeal No. 68 of 2007 Shri Prakash Narayandas Rizwani, .. Appellant 37, Bhagyanagar, Nanded. (Original appellant) 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. 68 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/ta68

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