M/S Pooja Industries v. Commissioner Of Income Tax

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No. 4001 of 2013Decided on: 27.06.2013 M/s Pooja Industries …Appellant. Versus Commissioner of Income Tax …Respondent. Coram The Hon’ble Mr. Justice A.M. Khanwilkar, Chief Justice. The Hon'ble Mr. Justice Kuldip Singh , Judge. Whether approved for reporting? For the appellant: Mr. Vishal Mohan, Advocate. For the respondent:Mr. Vinay Kuthiala Sr. Advocate with Ms. Vandana Kuthiala, Advocate. A.M. Khanwilkar, C.J.(Oral) The only argument canvassed, in this appeal, is that the Tribunal has misdirected itself in not extending the benefit available to the appellant in terms of circular dated 1[st] July, 1994, which has been reproduced in paragraph 12 of the impugned decision. 2.This argument clearly overlooks that the said circular has been issued in relation to the H.P. General Sales Tax Act, 1968/Central Sales Tax Act, 1956 and therefore, will have no application to the proceedings under the Income Tax Act. 3.It is not the case of the appellant that under the provisions of Income Tax Act, appropriate Authority has made distinction between Roller Flour Mills and Flour Mills/Rice Mills. As such, in absence thereof, we find no reason to differ from the opinion recorded by the Tribunal in paragraph 12 that the circular, pressed into service by the appellant, will be of no avail to the appellant. Hence, dismissed. (A.M. Khanwilkar) Chief Justice June 27, 2013 ( rajni / vt ) (Kuldip Singh ) Judge