M/S Ups Inverter Com.… v. Principal Commissioner Of Income Tax
High Court
27 Aug 2018 In favour of: Assessee
Forum / Bench
High Court · cmis
Parties
M/S Ups Inverter Com.… v. Principal Commissioner Of Income Tax
Date of order
27 Aug 2018
Assessment year(s)
—
Outcome
Allowed
Case summary
In M/S Ups Inverter Com.… v. Principal Commissioner Of Income Tax, the High Court (2018) allowed the appeal. The decision went in favour of the assessee.
Issue: Whether approved for reporting ?[1] For the appellant:Mr.
Decision: 3.As such, making the directions Commissioner ofIncome Tax versus Classic Binding Industries in (supra)applicable mutatis mutandis, also to the present appeal, thesame is disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLAITA No. 84 of 2018.Date of decision: 27.8.2018.
M/s UPS Inverter Com.…..Appellant. Versus
Principal 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. Rakesh Kumar Thakur, Advocate.For the respondent:Mr. Vinay Kuthiala Sr. Advocate withMs. Vandana Kuthiala, Advocate.
_________________________________________________
Sanjay Karol, Acting Chief Justice (Oral)OMP(M) No. 26/2018.
For the reasons set out in the application, thesame is allowed. The delay of 16 days in filing the appeal,which in our considered view, has sufficiently beenexplained, is condoned. The application stands disposedof.
ITA No. 84 of 2018.
2.Undisputedly, issues involved in the presentappeal already stand adjudicated by this Court in Civil AppealNo. 7208 of 2018, titled as Commissioner of Income Taxversus Classic Binding Industries decided on 20.8.2018.
3.As such, making the directions Commissioner ofIncome Tax versus Classic Binding Industries in (supra)applicable mutatis mutandis, also to the present appeal, thesame is disposed of.
4.Pending applications, if any, also stand disposed of
accordingly.
(Sanjay Karol ) Acting Chief Justice.
August 27, 2018.
(cm Thakur)
(Ajay Mohan Goel) Judge.
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue