Commissioner Of Income Tax, Shimla v. Shri Kewal Krishan Aggarwal(Since Deceased) Through His Lr
High Court
30 Mar 2015 In favour of: Revenue
Forum / Bench
High Court · cmis
Parties
Commissioner Of Income Tax, Shimla v. Shri Kewal Krishan Aggarwal(Since Deceased) Through His Lr
Date of order
30 Mar 2015
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax, Shimla v. Shri Kewal Krishan Aggarwal(Since Deceased) Through His Lr, the High Court (2015) allowed the appeal. The decision went in favour of the Revenue.
Decision: 4.Accordingly, this appeal is disposed of in terms of the judgment (supra), shall form part of this judgment also.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
ITA No. 16 of 2014
Decided on: 30.03.2015
Commissioner of Income Tax, Shimla
…Appellant.
Versus
Shri Kewal Krishan Aggarwal(since deceased) through his LR
…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: Mr. Vinay Kuthiala, Senior Advocate, with Mr. Gaurav Sharma, Advocate.
For the respondent:Mr. Vishal Mohan, Advocate.
Mansoor Ahmad Mir, Chief Justice(Oral)
OMPs (M) No. 43 & 45 of 2014
Both the applications are allowed and the legal representative of the deceased respondent is ordered to be brought on record. Fresh memo of parties be filed within one week. The applications are disposed of accordingly.
ITA No. 16 of 2014
2.Issue notice. Mr. Vishal Mohan, Advocate, waives notice on behalf of the respondent.
3.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 Commissioner of Income Tax versus Pawan Aggarwal, being the lead case. His statement is taken on record.
4.Accordingly, this appeal is disposed of in terms of the judgment (supra), shall form part of this judgment also.
(Mansoor Ahmad Mir) Chief Justice
March 30, 2015 ( rajni / krt )
(Tarlok Singh Chauhan) Judge
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