Ita v. Principal Commissioner Of Income Tax
High Court
07 May 2018 In favour of: Assessee
Forum / Bench
High Court · cmis
Parties
Ita v. Principal Commissioner Of Income Tax
Date of order
07 May 2018
Assessment year(s)
—
Outcome
Allowed
Case summary
In Ita v. Principal Commissioner Of Income Tax, the High Court (2018) allowed the appeal. The decision went in favour of the assessee.
Issue: Whether approved for reporting ?[1] For the petitioner(s): Mr.
Decision: As such, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandis, also to the present appeals, the same are disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLAITAs No. 16 and 17 of 2018. Date of decision: 7[th] May, 2018.
1. ITA No. 16 of 2018.M/s Light Engineering Corporation
..…..Appellant.
Versus Principal Commissioner of Income Tax
……Respondent.
2. ITA No. 17 of 2018.M/s Light Engineering Corporation
..…..Appellant.
Versus Principal Commissioner of Income Tax
……Respondent.
Coram: The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice. The Hon’ble Mr. Justice Ajay Mohan Goel, Judge.
Whether approved for reporting ?[1]
For the petitioner(s):
Mr. Sushant Kaprate and Mr. Praveen Sharma, Advocates.Mr. Diwan Singh Negi, vice Ms. Vandana Kuthiala, Advocate.
For the respondent(s):
______________________________________________
Sanjay Karol, Acting Chief Justice (Oral)
Undisputedly, issues involved in the present appeals already stand adjudicated by this Court in ITA No. 20 of
2015, titled as M/s Stovekraft India v. Commissioner of Income Tax, decided on 28.11.2017.
2. As such, making the directions in M/s Stovekraft
India (supra) applicable mutatis mutandis, also to the present appeals, the same are disposed of.
1Whether the reporters of Local Papers may be allowed to see the judgment ?.
3.
Pending applications, if any, also stand disposed
of accordingly.
May 07, 2018. (cm Thakur)
(Sanjay Karol ) Acting Chief Justice. (Ajay Mohan Goel) Judge.
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