Rajasthan High Court
Pr. Commissioner Of Income Tax-Central vs Ms. Harshita Maheshwari, ... on 21 February, 2024
Author: Shubha Mehta
Bench: Shubha Mehta
[2024:RJ-JP:9156-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Income Tax Appeal No. 90/2020
Pr. Commissioner Of Income Tax, Central, New Central Revenue
Building, Statue Circle, Jaipur (Raj.)
----Appellant
Versus
M/s Hari Narain Parwal, Huf, 376, Nahargarh Road, Chandpole
Bazar, Jaipur.
----Respondent
Connected With
D.B. Income Tax Appeal No. 94/2020
Pr. Commissioner Of Income Tax-Central, New Central Revenue
Building, Statue Circle, Jaipur (Raj.)
----Appellant
Versus
Ms. Harshita Maheshwari, Huf, 376, Nahargarh Road, Chandpole
Bazar, Jaipur.
----Respondent
For Appellant(s) : Mr. Sidharth Bapna
For Respondent(s) : Mr. Rajat Sharma (through VC) for
Mr. Prakul Khurana
HON'BLE MR. JUSTICE AVNEESH JHINGAN
HON'BLE MRS. JUSTICE SHUBHA MEHTA
Order
21/02/2024
AVNEESH JHINGAN,J (Oral):-
1. These appeals are filed proposing substantial questions of
law arising from the order dated 20.03.2020 whereby the
application for rectification was rejected.
2. Learned counsel for the respondents has raised a preliminary
objection that appeal is not maintainable. Reliance is placed upon
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[2024:RJ-JP:9156-DB] (2 of 3) [ITA-90/2020]
decisions of M/s Mangalam Cement Limited Versus Union of
India reported in (2015) SCC Online Raj 3492 and CIT Vs.
Saroop Tanneries Ltd. reported in (2015) 60 taxmann.com
305.
3. Learned counsel for the appellants submit that the appeal
was wrongly dismissed for having low tax effect, hence the appeal
is maintainable.
4. Section 260-A of the Income Tax Act, 1961 is reproduced
below:-
"260A. (1) An appeal shall lie to the High Court
from every order passed in appeal by the Appellate
Tribunal, if the High Court is satisfied that the case
involves a substantial question of law.
(2) The Principal Chief Commissioner or Chief
Commissioner or the Principal Commissioner or
Commissioner or an assessee aggrieved by any
order passed by the Appellate Tribunal may file an
appeal to the High Court and such appeal under this
sub-section shall be--
(a) filed within one hundred and twenty days from
the date on which the order appealed against is
received by the assessee or the Principal Chief
Commissioner or Chief Commissioner or Principal
Commissioner or Commissioner;
(b) [***]
(c) in the form of a memorandum of appeal
precisely stating therein the substantial question of
law involved.
(2A) The High Court may admit an appeal after the
expiry of the period of one hundred and twenty
days referred to in clause
(a) of sub-section (2), if it is satisfied that there
was sufficient cause for not filing the same within
that period.
(3) Where the High Court is satisfied that a
substantial question of law is involved in any case,
it shall formulate that question.
(4) The appeal shall be heard only on the question
so formulated, and the respondents shall, at the
hearing of the appeal, be allowed to argue that the
case does not involve such question :
Provided that nothing in this sub-section shall be
deemed to take away or abridge the power of the
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[2024:RJ-JP:9156-DB] (3 of 3) [ITA-90/2020]
court to hear, for reasons to be recorded, the
appeal on any other substantial question of law not
formulated by it, if it is satisfied that the case
involves such question.
(5) The High Court shall decide the question of law
so formulated and deliver such judgment thereon
containing the grounds on which such decision is
founded and may award such cost as it deems fit.
(6) The High Court may determine any issue which
--
(a) has not been determined by the Appellate
Tribunal; or
(b) has been wrongly determined by the Appellate
Tribunal, by reason of a decision on such question
of law as is referred to in sub-section (1).
(7) Save as otherwise provided in this Act, the
provisions of the Code of Civil Procedure, 1908 (5
of 1908), relating to appeals to the High Court
shall, as far as may be, apply in the case of appeals
under this section."
5. Under Section 260-A of the Act, on substantial questions of
law appeal from every order passed in appeal by Tribunal shall lie
to the High Court. In the present case, the appeal filed is against
the dismissal of the rectification order and not against the order
passed in appeals consequently, the appeal is not maintainable.
Similar view has been taken in the decisions cited above.
6. The appeal is dismissed as not maintainable. Needless to say
that appellants shall be at liberty to avail remedies in accordance
with law.
(SHUBHA MEHTA),J (AVNEESH JHINGAN),J
Chandan/Himanshu--87 and 91
Whether Reportable : Yes
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