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 filed under Section 260A of the Income Tax Act, 1961. The court noted 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 on the same day. Following the reasoning in that judgment, the court held that no substantial question of law arose in this appeal. Consequently, the appeal was dismissed with no order as to costs.
Headnote
A) Income Tax - Substantial Question of Law - Dismissal of Appeal - Section 260A of the Income Tax Act, 1961 - The appeal was dismissed as the substantial question of law framed was identical to that in a previously decided appeal, and no substantial question of law arose. (Para 1)
Issue of Consideration
Whether the Income Tax Appeal raises any substantial question of law.
Final Decision
The appeal is dismissed. No order as to costs.
Law Points
- Substantial question of law
- Precedent
- Dismissal of appeal
Case Details
2014 LawText (BOM) (07) 95
Income Tax Appeal No.354 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 under Section 260A of the Income Tax Act, 1961.
Remedy Sought
The appellant (Revenue) sought to challenge the order of the Income Tax Appellate Tribunal.
Filing Reason
The Revenue believed that the Tribunal's order raised a substantial question of law.
Previous Decisions
The substantial question of law was identical to that in Income Tax Appeal No.330 of 2012, which was decided against the Revenue.
Issues
Whether the appeal raises any substantial question of law.
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 under Section 260A of the Income Tax Act, 1961, must involve a substantial question of law; if the question is identical to one already decided against the appellant, no substantial question of law arises and the appeal 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 Commissioner of Income Tax-2, Mumbai, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal. The appeal was heard by the Bombay High Court and dismissed on 23 July 2014.
Acts & Sections
- Income Tax Act, 1961: 260A
