Ita v. Ita

IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA ITAs No. 18 and 19 of 2015. Date of decision: 3[rd] June, 2015. ITA No.18 of 2015.Pr. Commissioner of Income Tax (TDS)-2 Chandigarh …..Appellant. Versus Chief Manager PNB Shimla …Respondent ITA No.19 of 2015. Pr. Commissioner of Income Tax (TDS)-2 Chandigarh …..Appellant. Versus Chief Manager PNB Shimla …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 ?[1] For the appellant(s): Mr. Vinay Kuthiala, Sr. Advocate with Ms. Vandana Kuthiala and Mr. Diwan Singh Negi, Advocates. For the respondent(s): Nemo. _______________________________________________________ Mansoor Ahmad Mir, Chief Justice (Oral) The learned counsel for the appellant(s) stated at the Bar that the issue involved in these appeals is covered by the decision rendered by the Division Bench of this Court dated 31.12.2014, passed in ITA No. 17 of 2014, titled Commissioner of Income Tax (TDS), Chandigarh vs. State Bank of Patiala Sectt. Shimla. His statement is taken on record. He has also filed across the Board, the copy of judgment dated 31.12.2014, passed in the aforesaid ITA, made part of the file. 2. In the given circumstances, we deem it proper to dispose of both these appeals, in terms of the judgment, referred to supra. Ordered accordingly. The judgment passed in ITA No. 17 of 2014, titled Commissioner of Income Tax (TDS), Chandigarh vs. State Bank of Patiala Sectt. Shimla, referred to above shall form part of this judgment also. 1Whether the reporters of Local Papers may be allowed to see the judgment ?. 3. Accordingly, the appeals are disposed of alongwith pending applications, if any. Copy dasti. ( Mansoor Ahmad Mir ) Chief Justice. June 03, 2015. (cm Thakur) (Tarlok Singh Chauhan) Judge.