Case Law › High Court › Sh. Atul Gupta v. Principal Commissioner...

Sh. Atul Gupta v. Principal Commissioner Of Income Tax

High Court 04 Jul 2018 In favour of: Assessee

Forum / Bench

High Court · cmis

Parties

Date of order

04 Jul 2018

Assessment year(s)

—

Outcome

Allowed

Case summary

In Sh. Atul Gupta 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: As such, present appeal is disposed of, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandi, also to the present appeal.

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. 33 of 2018 Date of Decision: 4.7.2018 ____ Sh. Atul Gupta Prop. …..Appellant. Versus Principal Commissioner of Income Tax ...Respondent. Coram: The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice. The Hon’ble Mr. Justice Sandeep Sharma, Judge. Whether approved for reporting?[1] For the Appellant: Mr. Rakesh Thakur, Advocate. For the Respondent: Mr. Vinay Kuthiala, Senior Advocate with Ms. Vandana Kuthiala, Advocate. Sanjay Karol, ACJ.(oral) Undisputedly, issues involved in the present appeal 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. 2. As such, present appeal is disposed of, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandi, also to the present appeal. Pending application(s), if any, also stand disposed of accordingly. ( Sanjay Karol), Acting Chief Justice 4[th] July, 2018(Manjit/Hemlata) ( Sandeep Sharma ), Judge. 1 Whether reporters of the local papers may be allowed to see the judgment?

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