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M/S. Super Lpg Appliances Jharmajri v. Commissioner Of Income Tax

High Court 02 Apr 2018 In favour of: Assessee

Forum / Bench

High Court · cmis

Parties

Date of order

02 Apr 2018

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In M/S. Super Lpg Appliances Jharmajri v. Commissioner Of Income Tax, the High Court (2018) allowed the appeal. The decision went in favour of the assessee.

Issue: Justice Ajay Mohan Goel, Judge Whether approved for reporting?[1] For the appellant: M/s.

Decision: 4.As such, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandis, also to the present appeal, the same is disposed of.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No.: 12 of 2018 Date of Decision: 02.04.2018 ______________________________________________________________________ M/s. Super LPG Appliances Jharmajri …..Appellant. Vs. 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: M/s. Abhishek Raj, K.C. Jaiu and Sampath Krishnan, Advocates. For the respondent: Mr. Vinay Kuthiala, Senior Advocate, with M/s Vandana Kuthiala and Diwan Singh Negi, Advocates. Sanjay Karol, Acting Chief Justice (Oral): OMP(M) No. 09 of 2018 Heard. 2. 2. For the reasons set out in the application, delay of four months and fourteen days in filing the appeal is condoned. Appeal be registered. Application stands disposed of. ITA No. 12 of 2018 3.Undisputedly, issues involved in the present appeal already stand adjudicated by this Court in ITA No. 20/2015, titled asM/s Stovekraft IndiaVs.Commissioner of Income Tax, decided on 28.11.2017. 4.As such, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandis, also to the present appeal, the same is disposed of. Pending application(s), if any, also stand disposed of accordingly. April 02, 2018 (bhupender/bss) (Sanjay Karol) Acting Chief Justice (Ajay Mohan Goel) Judge

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