The court dismissed the income tax appeal as the issues and questions of law were identical to those in a previously dismissed appeal. No separate reasons were recorded for this dismissal.
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 BENCH AT JAIPUR
D.B. Income Tax Appeal No. 29/2021
Pr. Commissioner Of Income Tax, Jaipur-2 Jaipur.
----Appellant
Versus
Shri Sandeep Chhabra, SB-110, Motisons Tower, Lal Kothi, Tonk Road, Jaipur Pan AAPPC5032M
----Respondent
For Appellant(s) : Mr. Amit Malani, Adv. For Mr. R. B. Mathur, Sr. Advocate
HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN
Order
06/05/2022
Learned counsel for the appellant would clearly submit that the issue raised in this appeal and the question of law proposed, are identical to those which were earlier raised in D.B. Income Tax Appeal No. 22/2021, which has been dismissed by this court vide order dated 06.04.2022 with a finding that no substantial question of law arises for consideration.
In view of the aforesaid statements made by learned counsel for the appellant and having gone into contents of the appeal, question of law proposed and order dated 06.04.2022 passed by this court in D. B. Income Tax Appeal No. 22/2021, this appeal is also dismissed for the reasons recorded therein, without recording separate reasons.
(SAMEER JAIN),J
(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ
Pooja/15/supp.
1 issue framed by the court
Whether a substantial question of law arises for consideration in this appeal?
Pr. Commissioner Of Income Tax, Jaipur-2
Shri Sandeep Chhabra
Manindra Mohan Shrivastava
Sameer Jain
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
