M/S Innova Captab v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No. :21 of 2018. Decided on: 28.05.2018. M/s Innova Captab .…Appellant. Versus The Deputy Commissioner of Income Tax ..Respondent. Coram The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice. The Hon’ble Mr. Justice Ajay Mohan Goel, Judge. Whether approved for reporting?[1] For the appellant : Mr. Vishal Mohan, Advocate. For the respondent :Mr. Vinay Kuthiala, Sr. Advocate with Mr. Diwan Singh Negi, Advocate. Sanjay Karol, Acting Chief Justice(Oral) OMP(M) No. 16 of 2018 For the reasons set out in the application, delay of 7 months and 10 days in filing the appeal, which in ourconsidered view, has sufficiently been explained, is condoned.The application stands disposed of accordingly. Registry isdirected to register the appeal. ITA No. 21 of 2018. Undisputedly, issues involved in the present appealalready stand adjudicated by this Court in ITA No. 20 of 2015, titled as M/s Stovekraft India V. Commissioner of Income Tax,decided on 28.11.2017. 2. As such, making the directions in M/s StovekraftIndia (supra) applicable mutatis mutandi, also to the presentappeal, the same is disposed of. Pending application(s), if any, also stand disposed ofaccordingly. (Sanjay Karol)Acting Chief Justice May 28, 2018.(narender) (Ajay Mohan Goel) Judge