Lalish Chander Negi v. Principal Commissioner Of Income Tax2.Ita
High Court
23 Dec 2020 In favour of: Assessee
Forum / Bench
High Court · cmis
Parties
Lalish Chander Negi v. Principal Commissioner Of Income Tax2.Ita
Date of order
23 Dec 2020
Assessment year(s)
—
Outcome
Allowed
Case summary
In Lalish Chander Negi v. Principal Commissioner Of Income Tax2.Ita, the High Court (2020) allowed the appeal. The decision went in favour of the assessee.
Issue: Whether approved for reporting?[1] No.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
1
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
ITA No.47 of 2016 with ITA Nos.48, 51to 55, 59 & 67 of 2016.
Date of Decision : December 23, 2020.
1.ITA No. 47 of 2016
Lalish Chander Negi
...Appellant.
Versus
Principal Commissioner of Income Tax2.ITA No. 48 of 2016
...Respondents.
Devi Singh
...Appellant.
Versus
Principal Commissioner of Income Tax ...Respondents
3.ITA No. 51 of 2016
Shyamal Singh
...Appellant.
Versus
Principal Commissioner of Income Tax ...Respondents4.ITA No. 52 of 2016Krishan Chand ...Appellant.
Krishan Chand ...Appellant.VersusPrincipal Commissioner of Income Tax ...Respondents5.ITA No. 53 of 2016Ram Gopal Negi ...Appellant.VersusPrincipal Commissioner of Income Tax ...Respondents
2
6.ITA No. 54 of 2016
Suresh Chand Negi
Versus
Principal Commissioner of Income Tax
...Appellant.
...Respondents
7.ITA No. 55 of 2016
Tejwant Singh ...Appellant.VersusPrincipal Commissioner of Income Tax ...Respondents
8.ITA No. 59 of 2016
Jai Chand
Versus
Principal Commissioner of Income Tax
...Appellant. ...Respondents
9.ITA No. 67 of 2016
Mangal Singh ...Appellant.VersusPrincipal Commissioner of Income Tax ...Respondents
Coram:
The Hon’ble Mr. Justice L. Narayana Swamy, Chief JusticeThe Hon’ble Mr. Justice Anoop Chitkara, Judge.
Whether approved for reporting?[1] No.
For the petitioner :Mr. Vishal Mohan, Advocate. For the respondents :Mr. Vinay Kuthiala, Senior Advocate with Ms. Vandana Kuthiala, Advocate.
COURT PROCEEDINGS CONVENED THROUGH VIDEO CONFERENCE
Anoop Chitkara, Judge (oral).
The appellants have filed the OMPs for withdrawal of theappeals on the grounds that the dispute stands resolved under ‘Vivad
3
Se Vishwas Act 2020’. They have has also annexed the print outswhereby the issue got resolved.
Given above, nothing survives in the present appeals andthe same are accordingly closed. Pending application(s), if any, arealso closed.
(L. Narayana Swamy)Chief Justice.
December 23, 2020 (ps)
(Anoop Chitkara), Judge
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