Commissioner Of Income Tax, Shimla v. Sh. Naresh Kumar Aggarwal

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA. ITA No. 5 of 2014 Decided on: 13[th] May, 2015 Commissioner of Income Tax, Shimla .......Appellant Versus Sh. Naresh Kumar Aggarwal. ...Respondent. Coram The Hon’ble Mr. Justice Dharam Chand Chaudhary, Judge. The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. Whether approved for reporting?[1] No. For the appellant: Mr. Vinay Kuthiala, Senior Advocate with Mr. Gaurav Sharma, Advocate. For the respondent: Mr. Vishal Mohan, Advocate. Dharam Chand Chaudhary, Judge.(Oral) Issue notice. Mr. Vishal Mohan, Advocate, waives notice on behalf of the respondent. 2. Learned counsel for the appellant stated at the Bar that this case is squarely covered by the judgment, dated September 10, 2014 rendered by this Court in a batch of appeals, ITA No. 17 of 2010, titled as 1 Whether the reporters of Local Papers may be allowed to see the judgment? Yes. Commissioner of Income Taxversus Pawan Aggarwal, being the lead case. His statement is taken on record. 3. Accordingly this appeal is disposed of in terms of the judgment (supra), which shall form part of this judgment also. (Dharam Chand Chaudhary) Judge May 13, 2015 (naveen) (Tarlok Singh Chauhan) Judge