Sh. Jagmohan Gurbakshish Singh v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No.: 06 of 2018 Date of Decision: 12.03.2018 ______________________________________________________________________ Sh. Jagmohan Gurbakshish Singh …..Appellant. Vs. Principal Commissioner of Income Tax …..Respondent. Coram: The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice The Hon’ble Mr. Justice Ajay Mohan Goel, Judge Whether approved for reporting?[1] For the petitioner: M/s. Sushant Keprate and Aditya Sood, Advocates, vice Mr. Vishal Mohan, Advocate. For the respondent: Mr. Vinay Kuthiala, Senior Advocate, with Mr. Diwan Singh Negi, Advocate. Sanjay Karol, Acting Chief Justice(Oral): OMP(M) No. 05 of 2018 Heard. For the reasons stated in the application, 13 days’ delay in filing the appeal, which in our considered view has sufficiently been explained, is condoned. Appeal be registered. Application stands disposed of. ITA No. 06 of 2018 2. It has been stated by learned counsel for the appellant that the issue raised in this appeal is squarely covered by the judgment passed by this Court in ITA No. 20 of 2015, titled as M/s Stovekraft India Vs. Commissioner Income Tax and other connected matters, decided on 28[th] November, 2017 and prayed that this appeal be disposed of with the direction that the findings so returned by this Court in the judgment rendered in M/s Stovekraft India (supra) shall mutatis mutandis apply to this appeal also. 3. Accordingly, this appeal is disposed of, with the direction that the findings returned by this Court in M/s Stovekraft India (supra) shall mutatis mutandis apply to this appeal also and all directions so issued by this Court shall be construed as having been issued in this appeal also. Pending miscellaneous applications, if any, also stand disposed of. (Sanjay Karol) Acting Chief Justice March 12, 2018 (bhupender/guleria) (Ajay Mohan Goel) Judge