M/S V.r. Paper Cone Industries v. Principal Commissioner Of Income Tax 8.Ita

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITAs No.25 of 2015; 4,26,39 of 2016;13,15,27,34,35,36,41,42,43,47,49,50,51,52,53,54 and 61 of 2017. Reserved on: 17.11.2017 Re-heard on: 26.2.2018 Date of Decision: February 26, 2018 7.ITA No.27 of 2017 M/s V.R. Paper Cone Industries …Appellant. versus Principal Commissioner of Income Tax 8.ITA No.34 of 2017Captab Biotech …Respondent. …Appellant. versus Principal Commissioner of Income Tax 9.ITA No.35 of 2017Aqua Vitoe Laboratories …Respondent. …Appellant. versus Principal Commissioner of Income Tax 10.ITA No.36 of 2017Sai Bliss Drugs & Pharmaceuticals …Respondent. …Appellant. versus Principal Commissioner of Income Tax …Respondent. 11.ITA No.41 of 2017 M/s Mahabir Industries …Appellant. versus Principal Commissioner of Income Tax 12.ITA No.42 of 2017M/s Sri Sai Print Pack Industries …Respondent. …Appellant. versus Principal Commissioner of Income Tax …Respondent. 13.ITA No.43 of 2017 M/s Sri Sai Print Pack Industries …Appellant. versus Principal Commissioner of Income Tax …Respondent. 14.ITA No.47 of 2017M/s Shri Ram Print N Pack …Appellant. Coram: Sanjay Karol, Acting Chief Justice Certain points required clarifications. Mr. Vinay Kuthiala, learned Senior Advocate, assisted by Ms.Vandana Kuthiala, learned counsel, has already completed his submissions. Matter was listed for clarifications only from the appellants. Re-heard. 2. Undisputedly, issues involved in the present appeals already stand adjudicated by this Court in ITA No.20/2015, titled as M/s Stovekraft India v. Commissioner of Income Tax, decided on 28.11.2017. 3. As such, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandi, also to the present appeals, the same are disposed of. Pending application(s), if any, also stand disposed of accordingly. ( Sanjay Karol ), Acting Chief Justice February 26, 2018(sd) ( Ajay Mohan Goel ), Judge.