High Valley Industrial Corporation v. Dy. Commissioner Of Income Tax

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No.66 of 2017 Date of Decision: January 5, 2018 High Valley Industrial Corporation versus Dy. Commissioner of Income Tax …Appellant. …Respondent. Coram: The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice. The Hon’ble Mr. Justice Ajay Mohan Goel, Judge. For the Appellant :Mr. Vishal Mohan, Advocate. For the Respondent : Mr. Vinay Kuthiala, Senior Advocate, with Ms Vandana Kuthiala, Advocate. Sanjay Karol, Acting Chief Justice Undisputedly, issues involved in the present appeal already stand adjudicated by this Court in ITA No.20/2015, titled as M/s Stovekraft India v. Commissioner of Income Tax, decided on 28.11.2017. 2. As such, present appeal is disposed of, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandi, also to the present appeal. Pending application(s), if any, also stand disposed of accordingly. ( Sanjay Karol ), Acting Chief Justice January 5, 2018(sd) ( Ajay Mohan Goel ), Judge.