Ita v. Sanjay Karol, Judge(Oral

IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA ITA No. 72 of 2018 Decided on: October 10, 2018 ----------------------------------------------------------------------------- Pr. Commissioner of Income Tax, Shimla ...Appellant Versus M/s R.R. Lamps ….Respondent ----------------------------------------------------------------------------- Coram Hon’ble Mr. Justice Sanjay Karol, Judge Hon'ble Mr. Justice Sandeep Sharma, Judge Whether approved for reporting? No. ----------------------------------------------------------------------------- For the appellant Mr. Vinay Kuthiala, Senior Advocate with Ms. Vandana Kuthiala, Advocate. For the respondent : Mr. Vishal Mohan, Mr. Aditya Sood and Mr. Praveen Sharma, Advocates. ----------------------------------------------------------------------------- Sanjay Karol, Judge(oral): Order dated 17.7.2017 passed by Commissioner of Income Tax (Appeals), Shimla, H.P. in Appeal No. IT/108/16-17/Sml filed by M/s R.R. Lamps (Annexure P-2), affirmed vide order dated 16.1.2018 by Income Tax Appellate Tribunal, Division Bench ‘B’, Chandigarh in ITA No. 1389/Chd/2017 (Assessment years: 2013-14) titled M/s R.R. Lamps vs. The DCIT, Circle Parwanoo and other connected appeals(Annexure P-A), is the subject matter of consideration in the present appeal filed under Section 260-A of the Income Tax Act, 1961. 2. In view of para-5 of Circular No. 3 of 2018, dated 11.7.2018, issued by Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, appeal is ---------------------------------------------------------------------- 1Whether the reporters of the local papers may be allowed to see the judgment? . not pressed due to low tax component involved in the appeal. Ordered accordingly. 3. However, it stands clarified that withdrawal of the appeal shall not have any bearing on the outcome/merits of other connected matters, if any. (Sanjay Karol) Judge (Sandeep Sharma) Judge October 10, 2018 (vikrant/reena)