Pr. Commissioner Of Income Tax v. M/S Ruchira Packaging Products Pvt.ltd

IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA ITA No. 7 of 2020 Decided on: 8[th] October, 2020 __________________________________________________________________ Pr. Commissioner of Income Tax ......Petitioner Versus M/s Ruchira Packaging Products Pvt.Ltd. …Respondent __________________________________________________________________ Coram The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge The Hon'ble Ms. Justice Jyotsna Rewal Dua, Judge 1Whether approved for reporting? ______________________________________________________ For the petitioner: Ms. Vinay Kuthiala, Advocate Senior Advocate with Ms. Vandana Kuthiala, Advocate. THROUGH VIDEO CONFERENCING Tarlok Singh Chauhan, Judge(Oral) OMP (M) No. 24 of 2020 The appeal has been filed within time, therefore, application for condonation of delay is misconceived and is dismissed accordingly. Appeal be Registered. ITA No. 7 of 2020 The main tax is of Rs.1,00,000/-, therefore, we are not inclined to interfere. However, as far as applicability of the Rules is concerned, the same shall be 1Whether reporters of Local Papers may be allowed to see the judgment? - 2 - considered in an appropriate case. The petition stands disposed of, so also the pending application(s), if any. (Tarlok Singh Chauhan) Judge October 8, 2020 (Gaurav/R. Atal) (Jyotsna Rewal Dua) Judge