The High Court dismissed the Income Tax Appeal filed by the Commissioner, as the appellant conceded that the issue was already decided in favor of the assessee in a prior Division Bench judgment (Escorts Heart Institute). The Court held the present appeal liable to be dismissed accordingly.
The appeal is dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Income Tax Appeal No. 6/2021
Commissioner Of Income Tax TDS, Jaipur.
----Appellant
Versus
M/s Mewar Hospital Pvt Ltd, Priyadarshini Nagar, Bedla Road, Udaipur.
----Respondent
| For Appellant(s) | : Mr. |
K.K. | Bissa |
|---|---|---|---|
| Mr. | G.S. | Chouhan | |
| For Respondent(s) | : ___ |
HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR
Judgment
01/11/2022
The present D.B. Income Tax Appeal under Section 260A of the Income Tax Act, 1961 has been filed by the Commissioner of Income Tax-TDS, Jaipur against the order dated 05.01.2021 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in IOTA No.01/JODH/2020 for the Assessment Year 201819, whereby the appeal against the order of learned CIT (A-1), Udaipur dated 10.10.2019 was dismissed.
Learned counsel for the appellant frankly conceded that the appeals involving similar issue have already been dismissed by this Court in view of the judgment passed by the Division Bench of this Court at Jaipur Bench in Escorts Heart Institute & Research Centre Ltd. Vs. Deputy Commissioner of Income Tax (D.B. Income Tax Appeal Nos.8 and 9 of 2014 decided on 13.09.2017) .
(2 of 3)
[ITA-6/2021]
Operative part of the order dated 13.09.2017 reads as
under:-
“13. Before proceeding with the matter, it will not be out of place to mention that the assessee is running a hospital within State of Rajasthan and they have entered agreement with three different doctors. The question which came up for our consideration is whether benefit of 194J and 192 is to be given where TDS is required to deducted.
(3 of 3)
[ITA-6/2021]
197 of the Act is furnished by the assssee to establish that the recipient is exempted from the tax liability.”
In view of the above, the present appeal is liable to be
dismissed and is accordingly dismissed.
(KULDEEP MATHUR),J
(SANDEEP MEHTA),J
54-skm/-
2 issues framed by the court
Whether the present appeal should be dismissed as it involves a similar issue already decided in Escorts Heart Institute case.
Whether the Department's view regarding TDS liability prevails over the view taken in the earlier Division Bench judgment.
Colour shows how this judgement treated each authority
Escorts Heart Institute & Research Centre Ltd. vs. Deputy Commissioner of Income TaxFollowed¶13
Escorts Heart Institute & Research Centre Ltd. Vs. Deputy Commissioner of Income Tax (D.B. Income Tax Appeal Nos.8 and 9 of 2014 decided on 13.09.2017)
Karnataka High Court judgment relied upon by counsel for the appellantReferred¶15
5 provisions across 1 enactments
Commissioner Of Income Tax TDS, Jaipur
M/s Mewar Hospital Pvt Ltd
SANDEEP MEHTA
KULDEEP MATHUR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
