Commissioner Of Income Tax Shimla v. Ita

IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA ITA No. 4016 & 4017 of 2013. Date of decision: 25.02.2014 1. ITA No. 4016/2013. Commissioner of Income Tax Shimla …..Appellant Versus Jai Prakash Hydro Power Ventures Ltd. …Respondent 2.ITA No. 4017/2013. Commissioner of Income Tax Shimla Versus Jai Prakash Hydro Power Ventures Ltd. …..Appellant …Respondent Coram: The Hon’ble Mr. Justice Mansoor Ahmad Mir, ACJ.The Hon’ble Mr. Justice Tarlok Singh Chauhan, J. Whether approved for reporting ?[1]For the appellant(s):Mr. Vinay Kuthiala, Sr. Advocate, and Ms. Vandana Kuthiala, Advocate. For the respondent(s): Mr. Vishal Mohan, Advocate. _______________________________________________________ Mansoor Ahmad Mir, A.C.J. (Oral) The learned counsel for the parties stated at the Bar that the substantial questions of law involved in both the appeals stand already determined by this Court in ITA Nos. 28 and 29 of 2012-B, vide judgment dated 16.5.2013. Their statements are taken on record. The photocopy of the judgment passed in ITA Nos. 28 and 29 of 2012-B has also been produced. The same is taken on record and made part of the file. 2. We have gone through the appeals and the judgment referred to supra. In our considered view, the 1Whether the reporters of Local Papers may be allowed to see the judgment ?. matter is covered by the aforementioned judgment. Accordingly, both the appeals are disposed of in terms of the judgment referred to supra; the same shall form part of this judgment. ( Mansoor Ahmad Mir ) Acting Chief Justice. February 25, 2014, (cmt/krt) (Tarlok Singh Chauhan) Judge.