Madhya Pradesh High Court
ITA/263/2022 of PRINCIPAL COMMISSIONER OF Vs M/S REGENT BEERS AND WINES LTD. on 2 February 2024
COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI
1
IN THE HIGH COURT OF MADHYA PRADESHAT JABALPUR
BEFORE
HON'BLE SHRI JUSTICE SUJOY PAUL
&
HON'BLE SHRI JUSTICE VIVEK JAINON THE 2[nd] OF FEBRUARY, 2024
INCOME TAX APPEAL No. 263 of 2022
BETWEEN:-
PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL) MP AND CG, AAYAKAR BHAWANHOSHANGABAD ROAD BHOPAL (M.P.)
(BY SHRI SIDDHARTH SHARMA - ADVOCATE)
.....PETITIONER
AND
M/S REGENT BEERS AND WINES LTD. THROUGHAUTHORIZED OFFICER 509-510, PRINCES BUSINESS SKYPARK SCHEME NO. 54, PU-3 COMMERCIAL VIJAYNAGAR, INDORE (M.P.)
(BY SHRI MALLIKARJUN KHARE- ADVOCATE)
.....RESPONDENT
This appeal coming on for admission this day, Justice Sujoy Paulpassed the following:
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ORDER
I.A. No. 14648/2022 an application for condonation of delay of six days is taken up and in the absence of opposition the same is allowed. Delay iscondoned.
2. At the outset Shri Mallikarjun Khare, counsel for respondent submitsthat the question of law/ point involved in this case is already considered by aco-ordinate Bench of this Court in ITA No. 271/2022 (Principal Commissionerof Income Tax Vs. Ms. Regent Beers and Wines Ltd.) decided on 16.08.2023
in which appeal is also dismissed. Thus, no substantial question of law subsistswhich needs to be decided in this appeal.
3. Shri Siddharth Sharma opposed the prayer but is unable to distinguish the order passed in ITA No. 271/2022.
4. In view of the said order, we are unable to hold that any substantialquestion of law arises in this appeal. Appeal is accordingly dismissed.
(SUJOY PAUL)JUDGEMISHRA
(VIVEK JAIN)JUDGE