M/S Agriculture Produce Market Committee v. Commissioner Of Income Tax
High Court
12 Nov 2013 In favour of: Unclear
Forum / Bench
High Court · cmis
Parties
M/S Agriculture Produce Market Committee v. Commissioner Of Income Tax
Date of order
12 Nov 2013
Assessment year(s)
—
Outcome
Other
Case summary
In M/S Agriculture Produce Market Committee v. Commissioner Of Income Tax, the High Court (2013) decided the matter.
Issue: Whether approved for reporting ? __________________________________________________ For the Appellants: Mr.
Decision: As a result these appeals are disposed of on same terms.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
I.T.A. No. 69 of 2008 alongwith 41, 42, 45, 46, 47, 49 of 2010, 7, 8 and 9 of 2011
Date of decision : 12[th] November, 2013
______________________________________________
1.I.T.A. No. 69 of 2008
M/s Agriculture Produce Market Committee
..Appellant
Versus
Commissioner of Income Tax
…Respondent
2.I.T.A. No. 41 of 2010
M/s Agriculture Produce Market Committee
..Appellant
Versus
Commissioner of Income Tax
…Respondent
3.I.T.A. No. 42 of 2010
M/s Agriculture Produce Market Committee
..Appellant
Versus
Commissioner of Income Tax …Respondent
4.I.T.A. No. 45 of 2010
M/s Agriculture Produce Market Committee
..Appellant
Versus
Commissioner of Income Tax
…Respondent
5.I.T.A. No. 46 of 2010
M/s Agriculture Produce Market Committee
..Appellant Versus
Commissioner of Income Tax
…Respondent
6.I.T.A. No. 47 of 2010
M/s Agriculture Produce Market Committee ..Appellant
Versus
Commissioner of Income Tax …Respondent
7.I.T.A. No. 49 of 2010 M/s Agriculture Produce Market Committee M/s Agriculture Produce Market Committee
..Appellant
Versus
Commissioner of Income Tax …Respondent
8.I.T.A. No. 7 of 2011
M/s Agriculture Produce Market Committee
..Appellant
Versus
Commissioner of Income Tax …Respondent
9.I.T.A. No. 8 of 2011
M/s Agriculture Produce Market Committee
..Appellant
Versus
Commissioner of Income Tax …Respondent
10.I.T.A. No. 9 of 2011
M/s Agriculture Produce Market Committee
..Appellant
Versus
Commissioner of Income Tax …Respondent
__________________________________________________
Coram :
The Hon’ble Mr. Justice A.M. Khanwilkar, C.J.
The Hon’ble Mr. Justice: Kuldip Singh, J.
Whether approved for reporting ?
__________________________________________________
For the Appellants:
Mr. Ajay Vaidya, Advocate.
For the Respondents:
Mr. Vinay Kuthiala, Senior Advocate, with Ms. Vandana Kuthiala, Advocate.
__________________________________________________
A.M. Khanwilkar, C.J. (Oral)
It is not in dispute that the substantial questions of law, on which the present appeals have been admitted, have already been answered in the case of M/s Agriculture Produce Market Committee Vs. Commissioner of Income Tax, Shimla in I.T.A. No. 68 of 2008 and companion cases, decided on 19[th] April, 2012. As a result these appeals are disposed of on same terms.
( A.M. Khanwilkar ),
Chief Justice
12[th ]November, 2013(K)
( Kudlip Singh ), Judge Judge
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