Ita/13/2015 Of Pr.commissioner Of Income Tax v. H.p.industrial Development Corporation
High Court
23 Dec 2021 In favour of: Unclear
Forum / Bench
High Court · cmis
Parties
Ita/13/2015 Of Pr.commissioner Of Income Tax v. H.p.industrial Development Corporation
Date of order
23 Dec 2021
Assessment year(s)
—
Outcome
Other
Case summary
In Ita/13/2015 Of Pr.commissioner Of Income Tax v. H.p.industrial Development Corporation, the High Court (2021) decided the matter.
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 SHIMLAON THE 23[rd] DAY OF DECEMBER, 2021
BEFORE
HON'BLE MS. JUSTICE SABINA
&
HON'BLE MR. JUSTICE SATYEN VAIDYA
INCOME TAX APPEAL No. 12 of 2015 ALONG WITH INCOMETAX APPEAL NO. 13 OF 2015.
1. INCOME TAX APPEAL NO.12 of 2015.-Between:
PR. COMMISSIONER OF INCOME TAX, SHIMLA
….APPELLANT
(BY MR. VINAY KUTHIALA, SENIOR ADVOCATEWITH MS. VANDANA KUTHIALA, ADVOCATE).
AND
H.P. INDUSTRIAL DEVELOPMENT CORPORATION,NEW HIMRUS, CART ROAD, SHIMLA THROUGHITS MANAGING DIRECTOR.
(BY MR. VISHAL MOHAN, ADVOCATE)
….RESPONDENT.
2. INCOME TAX APPEAL NO.13 of 2015.
-Between:
PR. COMMISSIONER OF INCOME TAX, SHIMLA
….APPELLANT
(BY MR. VINAY KUTHIALA, SENIOR ADVOCATEWITH MS. VANDANA KUTHIALA, ADVOCATE).
AND
H.P. INDUSTRIAL DEVELOPMENT CORPORATION,NEW HIMRUS, CART ROAD, SHIMLA THROUGHITS MANAGING DIRECTOR.
(BY MR. VISHAL MOHAN, ADVOCATE)
….RESPONDENT.
These appeals coming on for hearing this day,
Hon'ble Ms. Justice Sabina, delivered the following:-
J U D G M E N T
Learned counsel appearing for the appellant(s)
submits that he may be permitted to withdraw the instantappeals in terms of circular No.17 of 2019, as the tax effect isless than Rupees one crore.
…3…
2.Ordered accordingly.3.Pending application(s), if any, shall also standdisposed of. (Sabina)Judge
(Satyen Vaidya)Judge23[rd] December, 2021. (jai)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue