Pr. Commissioner Of Income Tax v. M/S Jogindra Central Cooperative Bank Ltd

1 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No.3 of 2022 Date of Decision : 19[th] December, 2022 Pr. Commissioner of Income Tax …...Appellant. Versus M/s Jogindra Central Cooperative Bank Ltd. …...Respondent. Coram: The Hon’ble Ms. Justice Sabina, JudgeThe Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting?[1] For the appellant(s) : Mr. Vinay Kuthiala, Senior Advocatewith Ms. Vandana Kuthiala, Advocate.For the respondent(s) :Mr. Vishal Mohan, Senior Advocate with Mr. Sushant Kaprate, Mr. Aditya Sood & Mr. Praveen Sharma,Advocates. Sabina, Judge. (Oral) Learned counsel for the respondent has submittedthat this appeal is liable to be dismissed in view of the decisionof this Court in ITA No.82 of 2018, titled Pr. Commissioner of Income Tax versus The Kangra Central Co-op Bank Ltd.,decided on 7[th] December, 2022 along with other connectedappeal, as the issue involved in the said appeals was alsorelating to interpretation of Section 43D of the Income Tax Act. 2 2.Since the issue involved in the present appealalready stands decided in ITA No.82 of 2018, this appeal isliable to be dismissed and is accordingly dismissed. (Sabina) Judge December 19, 2022(ps) (Sushil Kukreja) Judge