Case Note & Summary
The Commissioner of Income Tax-2, Mumbai, appealed against an order of the Income Tax Appellate Tribunal in respect of HDFC Bank Ltd. The appeal was heard by a Division Bench of the Bombay High Court. During the hearing, it was conceded by both parties 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. Relying on its judgment in that earlier appeal, the court held that this appeal also did not raise any 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 - Where the substantial question of law framed in an appeal is identical to a question already decided by the same court in a previous appeal, the appeal does not raise any substantial question of law and is liable to be dismissed. (Para 1)
Issue of Consideration
Whether the appeal raises any substantial question of law when the question framed is identical to one already decided against the appellant.
Final Decision
The appeal is dismissed with no order as to costs.
Law Points
- Substantial question of law
- Identical issue
- Dismissal of appeal
- No substantial question of law
Case Details
2014 LawText (BOM) (07) 94
Income Tax Appeal No.335 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 the Revenue against an order of the Income Tax Appellate Tribunal.
Remedy Sought
The appellant sought to challenge the tribunal's order on a substantial question of law.
Filing Reason
The Revenue believed the tribunal's order raised a substantial question of law.
Previous Decisions
The identical question of law had been decided against the Revenue in Income Tax Appeal No.330 of 2012.
Issues
Whether the appeal raises any substantial question of law when the question framed is identical to one already decided against the appellant.
Submissions/Arguments
It was common ground that the substantial question of law was identical to that in ITA No.330 of 2012.
Ratio Decidendi
An appeal that raises a substantial question of law identical to one already decided by the same court does not raise any substantial question of law and must 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.
In view of our judgment in Income Tax Appeal No.330 of 2012 and for the reasons stated therein, we are of the view that even this Appeal does not raise any substantial question of law.
Procedural History
The appeal was filed by the Commissioner of Income Tax-2 against the order of the Income Tax Appellate Tribunal. It was heard by the Bombay High Court along with ITA No.330 of 2012. The court reserved judgment on 10 July 2014 and pronounced it on 23 July 2014.
Acts & Sections
