The High Court of Rajasthan, Jodhpur dismissed an income tax appeal because no question of law arose beyond a factual challenge, rendering it untenable for consideration.
The Income Tax Appeal is dismissed on the ground that no question of law arises.
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.
[2023:RJ-JD:41391-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Income Tax Appeal No. 12/2022
Pr.cpmmissioner Of Income Tax 1, Pr.cpmmissioner Of Income Tax 1 Jodhpur
----Appellant
Versus
Shri Sukhdev Chayal, Near Ratan Sagar Well,bikaner
----Respondent
For Appellant(s) : Mr. Kamal Kishore Bissa For Respondent(s) :
HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE MUNNURI LAXMAN
Order
01/12/2023
Having heard learned counsel for the appellant and after going through the orders passed by the ITAT and CIT(A), we are of the view that no question of law arises for consideration in the present case as the appellant has challenged the impugned orders only on the facts.
Hence, the instant Income Tax Appeal is dismissed.
(MUNNURI LAXMAN),J
(VIJAY BISHNOI),J
17-BhumikaP/-
2 issues framed by the court
Whether any question of law arises from the impugned orders of ITAT and CIT(A), given the challenge is purely factual?
Whether the dismissal of the Income Tax Appeal on the ground of no question of law arising warrants leave for judgment?
Pr.cpmmissioner Of Income Tax 1, Pr.cpmmissioner Of Income Tax 1 Jodhpur
Shri Sukhdev Chayal
VIJAY BISHNOI
MUNNURI LAXMAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
