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Case Law Details

Case Name : PCIT Vs Nirmal Kumar Minda (Delhi High Court)
Appeal Number : ITA 617/2023
Date of Judgement/Order : 09/11/2023
Related Assessment Year :
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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.

Conclusion: The Delhi High Court’s decision in PCIT vs Nirmal Kumar Minda reaffirms the principle that an appeal shall not be allowed when there is no substantial question of law involved. This precedent, set in the context of Assessment Year 2018-19, provides clarity on the court’s approach to similar cases. The digitally signed order ensures a secure and efficient resolution of the matter, setting a standard for future proceedings.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

Allowed, subject to just exceptions.

ITA 617/2023

2. This appeal concerns Assessment Year (AY) 2018-19.

3. Via the instant appeal, the appellant/revenue seeks to assail the order dated 03.05.2023 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”].

4. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of appellant/revenue, says that the issue which arises in the instant appeal also obtains in the respondent’s/assessee’s appeal in ITA No. 616/2023.

5. Via the decision dated 08.11.2023 passed in ITA No. 616/2023, we had closed the appellant’s/revenue’s appeal, as according to us no substantial questions of law arose for our consideration.

6. Since the issues in the instant appeal are the same, an identical result will follow.

7. Accordingly, the appeal is closed.

8. Parties will act based on the digitally signed copy of the order.

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