This High Court dismissed an income tax appeal because the substantial questions of law were already answered by a coordinate bench which dismissed a bunch of appeals including a connected matter.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Income Tax Appeal No.864/2008
The Commissioner of Income Tax, Alwar
----Appellant
Versus
M/s. Gillette India Ltd., 65-A, Industrial Area, Bhiwadi
----Respondent
For Appellant(s) : Mrs. Parinitoo Jain For Respondent(s) : Mr. Sanjay Jhanwar
HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR
Order
28/11/2018
Heard learned counsel for the parties and perused the
material on record.
This court, vide order dated 08.11.2010, admitted the present appeal on the following two substantial questions of law:-
“(1) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that first stage of tax payable is advance-tax and assessee is entitled to set off the MAT credit at this stage whereas total income is computable only after closing of the financial year, not at the state of payment of advance tax therefore set off of credit for MAT to be allowed after allowing credit of advance-tax u/S 219 of IT Act, 1961?
(2) Whether the Minimum Alternate Tax is at par with Advance-tax on TDS/TCS or regular tax as envisaged in the Act?”
Learned counsel for the parties do not dispute that both the questions, on which this appeal was admitted, stand already answered by a coordinate bench of this court vide judgment dated
(2 of 2)
[ITA-864/2008]
16.05.2017 while dismissing a bunch of appeals leading one being D.B. Income Tax Appeal No.626/2008 – C.I.T. Alwar Vs. M/s. Gillate India Limited.
In view of the above, this appeal is dismissed.
(GOVERDHAN BARDHAR),J
(MOHAMMAD RAFIQ),J
//Jaiman//43
Colour shows how this judgement treated each authority
C.I.T. Alwar Vs. M/s. Gillate India LimitedReferred¶20
D.B. Income Tax Appeal No.626/2008
The Commissioner of Income Tax, Alwar
M/s. Gillette India Ltd.
Mohammad Rafiq
Goverdhan Bardhar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
