Uma Chauhan v. Commissioner Of Income Tax

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No. 01 of 2012 ITA No. 01 of 2012 a/w ITA No. 02 of 2012 Decided on : 15.09.2023 Uma Chauhan, Proprietor of M/s Heena Knitwears …....Appellant. Versus Commissioner of Income Tax ITA No. 02 of 2012 …….. Respondent. Uma Chauhan, Proprietor of M/s Heena Knitwears …....Appellant. Versus Commissioner of Income Tax …….. Respondent. Coram The Hon’ble Mr. Justice M.S. Ramachandra Rao, Chief Justice. The Hon’ble Mr. Justice Ajay Mohan Goel, Judge. Whether approved for reporting?[1]For the appellant(s) : Mr. Vishal Mohan, Senior Advocate with M/s Praveen Sharma and Rajeev Kumar, Advocates. For the respondent(s) : M/s Vandana Kuthiala and Diwan Singh Negi, Advocates. M.S. Ramachandra Rao, Chief Justice(Oral) Having regard to the fact that ITAs No. 3 and 4 of 2012 have been allowed vide a separate order today, these appeals are also allowed and the penalties imposed for the said assessment years are also set aside. Pending miscellaneous application(s), also stand disposed of accordingly. No costs. (M.S. Ramachandra Rao) Chief Justice September 15, 2023 (narender) (Ajay Mohan Goel)Judge