Pr. Commissioner Of Income Tax, Shimla v. M/S H.p. Power Corporation Ltd
High Court
23 Oct 2024 In favour of: Revenue
Forum / Bench
High Court · cmis
Parties
Pr. Commissioner Of Income Tax, Shimla v. M/S H.p. Power Corporation Ltd
Date of order
23 Oct 2024
Assessment year(s)
—
Outcome
Allowed
Case summary
In Pr. Commissioner Of Income Tax, Shimla v. M/S H.p. Power Corporation Ltd, the High Court (2024) allowed the appeal. The decision went in favour of the Revenue.
Issue: Whether approved for reporting?[1]No For the appellant: Mr.
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 SHIMLA
ITA No. 98/2018
Decided on : 23.10.2024
Pr. Commissioner of Income Tax, Shimla
…..Appellant
Versus
M/s H.P. Power Corporation Ltd.
….Respondent
Coram:
The Hon’ble Mr. Justice Tarlok Singh Chauhan, Acting Chief Justice. The Hon’ble Mr. Justice Satyen Vaidya, Judge.
Whether approved for reporting?[1]No
For the appellant: Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocate. For the respondent: Mr. Vishal Mohan, Sr. Advocate Mr. Praveen Sharma, Advocate.
with
____________________________________________________________________
JusticeTarlok Singh Chauhan, Acting Chief Justice (oral)
Mr. Neeraj Sharma, Advocate, states that he is under instructions to withdraw the instant appeal in view of circular No. 5/2024, dated 15.3.2024 issued by the Central Board of Direct Taxes. His statement is taken on record.
2 In view of above, the instant appellant is disposed of, as withdrawn.
(Tarlok Singh Chauhan) Acting Chief Justice
23.10.2024 (pankaj)
(Satyen Vaidya)
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.