Commissioner Of Income Tax, Shimla v. M/S Solan District Truck Operators Transport Co-Operative Society

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No.70 of 2008 with ITA No.74 of 2008.Decided on: September 21, 2015. 1. ITA No.70 of 2008: Commissioner of Income Tax, Shimla …….Appellant. versus M/s Solan District Truck Operators Transport Co-operative Society ………..Respondent. 2. ITA No.74 of 2008: Commissioner of Income Tax, Shimla …….Appellant. versus M/s Ambuja Darla Kashlog Mangu Transport Co-op. Society Ltd. ………..Respondent. ___________________________________________________________________ Coram The Hon’ble Mr.Justice Mansoor Ahmad Mir, Chief Justice. The Hon’ble Mr.Justice Tarlok Singh Chauhan, Judge. Whether approved for reporting? . For the Appellant(s): Mr.Vinay Kuthiala, Senior Advocate, with Ms.Vandana Kuthiala, Advocate. For the Respondent(s): Mr.Ashish Jamalta, Advocate, vice Mr.Goverdhan Sharma, Advocate. ____________________________________________________________ Mansoor Ahmad Mir, C.J. Ms.Vandana Kuthiala, learned counsel for the appellant(s), filed across the Board a copy of the letter, dated 11[th]/12[th] May, 2015, received from the Principal Commissioner of Income Tax, Railway Board Building, Shimla, made part of the file. Ms.Kuthiala stated that the appeal filed before the Apex Court has been dismissed and the judgment, dated 16[th] November, 2009, passed by this Court in ITA No.27 of 2006, has been upheld. She further stated that the issue involved in these appeals is squarely covered by the judgment of this Court passed in ITA No.27 of 2006, supra and these appeals may be disposed of in terms of the said judgment. Her statement is taken on record. 2. In view of the above stated position, both the appeals are disposed of in terms of the judgment passed by this Court in ITA No.27 of 2006, supra, which shall form part of this judgment also. (Mansoor Ahmad Mir) Chief Justice. September 21, 2015. (Tarlok Singh Chauhan) Judge. (Tilak)