Case Law Details
PCIT Vs Nirmal Kumar Minda (Delhi High Court)
Introduction: The Delhi High Court recently delivered a significant judgment in the case of PCIT vs Nirmal Kumar Minda pertaining to the Assessment Year 2018-19. The appeal (ITA 617/2023) sought to challenge the order of the Income Tax Appellate Tribunal (Tribunal) dated 03.05.2023.
Detailed Analysis: The appellant, represented by Mr. Sanjay Kumar, a learned senior standing counsel, argued that the issue at hand was also present in the respondent’s appeal (ITA No. 616/2023). However, the High Court, through a decision dated 08.11.2023 in ITA No. 616/2023, had previously closed the appellant’s appeal. The court concluded that no substantial questions of law merited consideration.
Given the identical nature of the issues in the instant appeal (ITA 617/2023), the court reiterated its stance. The judgment emphasized that when no substantial question of law is involved, the appeal cannot be allowed. The court’s position was reinforced by its earlier decision in ITA No. 616/2023.
As a result, the court decided to close the appeal (ITA 617/2023), and parties were directed to act based on the digitally signed copy of the order. This ruling establishes a precedent that appeals will not be entertained by the Delhi High Court when no substantial question of law is found, streamlining the legal process for cases with similar circumstances.
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