Rajasthan High Court
Principal Commissioenr Of Income ... vs Ashok Agarwal ... on 24 August, 2023
Bench: Augustine George Masih, Sameer Jain
[2023:RJ-JP:19180-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Income Tax Appeal No. 62/2021
Principal Commissioner Of Income Tax-I, New Central Revenue
Building, Statue Circle, Jaipur (Raj.)
----Appellant
Versus
Smt. Seema Agarwal, Mansarovar Rameshwaram Parisar, Tonk
Road, Sitabadi, Jaipur,- 302029 (Raj.)
----Respondent
Connected With
D.B. Income Tax Appeal No. 55/2021
Principal Commissioner Of Income Tax-I, New Central Revenue
Building, Statue Circle, Jaipur (Raj.)
----Appellant
Versus
Ashok Agarwal, 237, Shree Rameshwaram, Sonkhiyon Ka Rasta
Kishanpole Bazar, Jaipur 302001 (Raj.)
----Respondent
For Appellant(s) : Mr. Anuroop Singhi with
Mr. N.S. Bhati
For Respondent(s) : Mr. Siddharth Ranka with
Ms. Apeksha Bapna
HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH
HON'BLE MR. JUSTICE SAMEER JAIN
Order
24/08/2023
1. At the outset, learned Senior Standing Counsel Mr. Anuroop
Singhi has conceded before the Court that the matter in
consideration involving same controversy was decided by way of
D.B. Income Tax Appeal No.54/2021-Principal Commissioner Of
Income Tax-I Vs. Ritu Agarwal & D.B. Income Tax Appeal
[2023:RJ-JP:19180-DB] (2 of 3) [ITA-62/2021]
No.60/2021-Principal Commissioner Of Income Tax-I Vs. Ajay
Agarwal, vide order dated 10.05.2022, wherein it was observed
as follows:-
"6. On perusal of the order of learned ITAT and
reasonings given therein this court is of the view that the
substantial questions of law, formulated above does not
arise as learned ITAT has logically dealt questions of fact
and law involved by way of reasoned order.
7. Placing reliance upon the Apex Court judgment of
Steel Authority of India Ltd. Vs. Designated
Authority, Directorate General of Anit Dumping &
Allied Duties and Ors.:2017 (349) E.L.T 193 (SC),
wherein the question of admission of an appeal, on
substantial question of law was considered and it was
held as under:-
"(i) The question raised must involve a
substantial question of law which has not
been answered or, on which, there is a
conflict of decisions necessitating a
resolution.
(ii) If the Tribunal, on consideration of the
material and relevant facts, had arrived at
a conclusion which is a possible conclusion,
the same must be allowed to rest even if
this Court is inclined to take another view
of the matter.
(iii) The Tribunal had acted in gross
violation of the procedure or principles of
natural justice occasioning a failure of
justice."
8. We are of the view that learned ITAT has passed
the order on consideration of material and relevant facts,
logical conclusion has been arrived at and the same
must be allowed to rest. There is no gross violation of
principles of natural justice or failure of justice, no error
has crept in the order impugned of learned ITAT. The
Coordinate Bench of this court in D. B. IT Appeal No.
22/2021 titled as Pr. Commissioner of Income Tax,
Jaipur-2, Jaipur Vs. Shri Sanjay Chhabra, in the
similar facts and circumstances has already taken a view
that in the appeal at hand under Section 260A of the Act
no substantial question of law arises.
[2023:RJ-JP:19180-DB] (3 of 3) [ITA-62/2021]
9. In the light of above discussions, the present
appeal under Section 260A of the Act does not call for
interference and is hereby dismissed as no substantial
question of law arises worth consideration."
2. Mr. Singhi, learned counsel has submitted that the Revenue
has filed a Special Leave Petition, though no stay/interim
protection/order has been passed therein.
3. Considering the said submissions, we dismiss both the
Income Tax Appeals in light of the judgments in Ritu Agarwal
(supra) and Ajay Agarwal (supra) in same terms against the
Revenue and in favour of the assessee. Pending applications, if
any, stand disposed of.
4. A copy of this order be placed in the connected file.
(SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ
KAMLESH KUMAR/14-15
Powered by TCPDF (www.tcpdf.org)
