Case Note & Summary
The Commissioner of Income Tax-2, Mumbai appealed against HDFC Bank Ltd. under the Income Tax Act, 1961. The parties agreed that the substantial question of law framed in this appeal was identical to question 'A' in Income Tax Appeal No.330 of 2012, which had been decided by the same bench on the same day. The court, relying on its reasoning in that companion judgment, found that this appeal also raised no substantial question of law. Consequently, the appeal was dismissed with no order as to costs.
Headnote
A) Income Tax - Substantial Question of Law - Identical Issue - Income Tax Act, 1961 - The court dismissed the appeal as it did not raise any substantial question of law, being identical to a question already decided in a companion appeal. Held that no separate consideration is required (Para 1).
Issue of Consideration
Whether the appeal raises any substantial question of law when the issue is identical to one already decided.
Final Decision
The appeal is dismissed as it does not raise any substantial question of law. No order as to costs.
Law Points
- Substantial question of law
- Identical issue
- Dismissal of appeal
Case Details
2014 LawText (BOM) (07) 91
Income Tax Appeal No.328 of 2012
S.C. Dharmadhikari, B.P. Colabawalla
Mr Suresh Kumar for the Appellant, Mr J.D. Mistry, Sr. Counsel with Mr Atul Jasani for the Respondent
Commissioner of Income Tax-2, Mumbai
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Nature of Litigation
Income Tax Appeal by Revenue against order of Tribunal
Remedy Sought
Appellant sought to challenge the order of the Income Tax Appellate Tribunal
Filing Reason
Appellant contended that the appeal raised a substantial question of law
Previous Decisions
Income Tax Appeal No.330 of 2012 decided on the same day
Issues
Whether the appeal raises any substantial question of law when the issue is identical to one already decided.
Submissions/Arguments
It was common ground that the substantial question of law was identical to that in ITA No.330/2012.
Ratio Decidendi
An appeal that raises an identical substantial question of law to one already decided does not require separate consideration and is liable to be dismissed.
Judgment Excerpts
It is common ground before us that the substantial question of law framed in this Appeal is identical to question 'A' in Income Tax Appeal No.330 of 2012, which has been decided by us today.
Procedural History
The appeal was filed by the Commissioner of Income Tax-2 against HDFC Bank Ltd. The parties agreed that the substantial question of law was identical to that in ITA No.330/2012, which was decided on the same day.
Acts & Sections
