Facts of the Case

The appellant, Oriental Bank of Commerce, filed multiple income tax appeals before the Delhi High Court challenging orders passed by the tax authorities. The matters were connected with similar issues already adjudicated in a related case (ITA 129/2018). The appeals were heard together due to the similarity in legal questions and factual matrix.

Issues Involved

  • Whether the issues raised in the present appeals were covered by a previously decided judgment (ITA 129/2018).
  • Whether the appellant was entitled to relief based on the findings in the connected case.

Petitioner’s (Appellant’s) Arguments

  • The appellant contended that the issues raised in the present appeals were identical to those already decided in its favour in a related matter.
  • It was argued that consistency and judicial discipline required similar relief to be granted in these appeals.

Respondent’s Arguments

  • The Revenue (Income Tax Department) defended the impugned orders.
  • However, the respondent did not effectively distinguish the present case from the previously decided connected matter.

 Court’s Findings / Order

  • The Delhi High Court allowed the appeals.
  • The Court held that the present appeals were covered by its earlier judgment dated 17.04.2018 in ITA 129/2018.
  • Accordingly, without re-examining the issues in detail, the Court granted relief to the appellant by following the reasoning of the connected judgment.

Important Clarification by Court

  • The Court emphasized judicial consistency by applying the reasoning of a previously decided identical matter.
  • It avoided duplication of reasoning and relied on the precedent already established in the connected appeal.

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2018:DHC:2510-DB/SRB17042018ITA4152017.pdf

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