Pr. Commissioner Of Income Tax vs M/S Maharaja Shree Umaid Mills Ltd
2022 Latest Caselaw 3614 Raj/2

          HIGH COURT OF JUDICATURE FOR RAJASTHAN
                      BENCH AT JAIPUR

                   D. B. Income Tax Appeal No. 83/2020

   Pr. Commissioner of Income Tax, Jaipur-2, Jaipur.
                                                                         ----Appellant
                                      Versus
   M/s. Maharaja Shree Umaid Mills Ltd, Khaitan Bhawan, M.I.
   Road, Jaipur.
                                                                     ----Respondent

For Appellant : Mr. Amit Malani Advocate. For Respondent : Mr. Siddharth Ranka Advocate.

HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN

Order

07/05/2022

Though learned counsel appearing on behalf of the

appellant-Revenue would submit that substantial question of law

as framed in the appeal would involve consideration, we find that

the order of the Income Tax Appellate Tribunal rests on the

judgment dated 04.09.2017 passed by the Division Bench of this

Court in the case of Pr. Commissioner of Income Tax, Kota

Vs. M/s. Mangalam Cement Ltd. (D.B. Income Tax Appeal

No. 211/2017 and 213/2017), where the substantial questions

of law, similar to that involved in the present case, were

considered and appeal of the Revenue has been dismissed holding

that no substantial question of law arises for consideration.

Though learned counsel for the appellant-Revenue

would submit that the order passed in the case of Pr.

Commissioner of Income Tax, Kota Vs. M/s. Mangalam

Cement Ltd. (supra) has been challenged by filing Special Leave

(2 of 2) [ITA-83/2020]

Petition before the Hon'ble Supreme Court, as admittedly no order

has been passed in that case and the order passed in the case of

Pr. Commissioner of Income Tax, Kota Vs. M/s. Mangalam

Cement Ltd. (supra) has not been set aside or interferred with,

we are inclined to dismiss this appeal also in view of the judgment

dated 04.09.2017 passed by Division Bench of this Court in the

case of Pr. Commissioner of Income Tax, Kota Vs. M/s.

Mangalam Cement Ltd. (supra).

Accordingly, the appeal is dismissed.

(SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ

MANOJ NARWANI /25

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