Bombay High Court
PR. COMMISSIONER OF INCOME TAX - CENTRAL- 1versusSURENDRA L. HIRANANDANI
- Decided
- Disposal
- DISPOSED OFF
Holding
The appeal is dismissed as the matter is covered by the earlier Supreme Court decision and this Court's prior orders.
Summary
The appellant, Pr. Commissioner of Income Tax (Central-1), filed an appeal under Section 260-A of the Income Tax Act, 1961 against the ITAT order dated 14 February 2018 for Assessment Year 2009-10. The appellant argued that the legal issue raised was distinct from earlier appeals dismissed by this Court for AY 2008-09 and 2012-13. The Court observed that the same substantial question of law had already been settled by the Supreme Court in Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell (P) Ltd (2023) 149 taxmann.com 399. The Court also noted its own earlier orders (Income Tax Appeal Nos. 2793/2018 and 2788/2018) dismissing similar appeals on the same ground. Consequently, the Court held that the present appeal was covered by the earlier order and dismissed it.
Issues considered
- Whether the legal question raised in the present appeal is already decided by the Supreme Court in Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell (P) Ltd.
- Whether the present appeal under Section 260-A is barred by the earlier judgments of this Court dismissing similar appeals.
Legislation cited
- Income Tax Act, 1961 — s. 260-A
Subjects
- Income Tax
- Section 260-A
- Assessment Year
- Supreme Court precedent
- Appeal dismissal
- Tax litigation
Judgment
38 ITXA 3260-18-OS.DOC
Priya Soparkar
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 3260 OF 2018
Pr. Commissioner of Income-Tax-Central-1 …Appellant
Versus
Surendra L. Hiranandani …Respondent
Mr. Akhileshwar Sharma, for the Appellant.
Mr. Madhur Agrawal i/by Mr. Atul Jasani, for the Respondent.
CORAM: SUMAN SHYAM &
GAUTAM A. ANKHAD, JJ.
DATED: 17th SEPTEMBER, 2026.
PC:-
1. Heard Mr. Akhileshwar Sharma, learned counsel appearing
for the Appellant. Also heard Mr. Madhur Agrawal, learned counsel
appearing for the Respondent.
2. This Appeal, filed under Section 260-A of the Income Tax
Act, 1961 arises out of the common judgment and order dated
14th February, 2018, passed by the learned Income Tax Appellate
Digitally
signed by
PRIYA
RAJESH
PRIYA
RAJESH
SOPARKAR
Tribunal (ITAT for short), Mumbai in Income Tax Appeal
SOPARKAR Date:
2026.09.17
17:40:44
+0530
No.3227/Mum/2017 for the Assessment Year 2009-10.
Page 1 of 3
38 ITXA 3260-18-OS.DOC
3. The Appeals filed by the Department against the common
order dated 14th February, 2018 pertaining to the Assessment Years
2008-09 and 2012-13 have already been dismissed by this Court
on the ground that the substantial question of law projected
therein stood answered by the Hon’ble Supreme Court in the case
of Principal Commissioner of Income Tax, Central-3 Vs. Abhisar
Buildwell (P) Limited, reported in (2023) 149 taxmann.com 399
(SC). There is no dispute about the fact that the same legal issues
are involved in the present Appeal as well with the only difference
that the present matter pertains to the Assessment Year 2009-10.
4. Mr. Akhileshwar Sharma, learned counsel for the Appellant
has produced a copy of the order dated 16 th July, 2026 passed by
this Court in Income Tax Appeal No.2793 of 2018 and in Income
Tax Appeal No.2788 of 2018, a perusal of which goes to show that
the previous Appeals pertaining to Assessment Years 2012-23 and
2008-09, respectively, have already been dismissed by this Court
on the same ground as noted above.
5. After going through the order dated 16 th July, 2026, we are
left with no manner of doubt that the present Appeal is covered by
the said order and therefore, the Appeal is liable to be dismissed.
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38 ITXA 3260-18-OS.DOC
6. The Appeal is accordingly dismissed.
(GAUTAM A. ANKHAD, J.) (SUMAN SHYAM, J.)
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