Commissioner Of Income Tax, Shimla v. Sarabjit Singh

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No.3 of 2013. Date of Decision: 24[th] October, 2018 Commissioner of Income Tax, Shimla. .......Appellant. Versus ……Respondent. Sarabjit Singh Coram The Hon’ble Mr. Justice Sanjay Karol, Judge. The Hon’ble Mr. Justice Chander Bhusan Barowalia, Judge. Whether approved for reporting?[1] For the appellant : Mr. Sushant Kaprate, Advocate. For the respondent : Mr. Vinay Kuthiala, Senior Advocate with Mr. Diwan Singh Negi, Advocate, for the respondent. Sanjay Karol, Judge (oral). Having perused the record, we are of the considered view that the present appeal needs to be disposed of in terms of Circular No.03 of 2018, on account of ‘low tax effect’. This fact is not disputed at the Bar. Ordered accordingly. 2. Needless to add, the disposal of the present appeal shall not be treated as a binding precedent or considered, adjudication on merits of the matter inter se or otherwise on the question of law involved in the appeal. It is open for the parties to take up the issues in an appropriate proceedings, as and when required and desired. 3. With the aforesaid observations, present appeal stands disposed of, so also pending applications, if any. (Sanjay Karol) Judge (Chander Bhusan Barowalia) 24[th] October, 2018 Judge (CS) 1 Whether reporters of Local Papers may be allowed to see the judgment? Yes.