COMMISSIONER OF INCOME TAX SHIMLA V. MS LAMBADA MICROWAVE TECHNOLOGIES

ITA/26/2010

AI Insights

The case involves multiple Income Tax Appeals (ITAs) filed by the Commissioner of Income Tax against various respondents including M/s Lambda Microwave Technologies, M/s Poly Lab Products, M/s Majestic Cab Products, M/s Gilvert Ispat, and M/s Shree Dhanwantri Herbals. The appeals were consolidated and addressed together due to the similar nature of the disputes and the monetary value involved, which was less than \\u20b920,00,000/- for each case. The legal representation for the appellants and respondents included senior advocates and advocates who presented their cases based on the guidelines provided by the aforementioned circular.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 718308 (HC-HIMACHAL_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 25-02-2016
• Assessment Year: misc
• Laws Referred To: Circular No. 21/2015
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: K D SOOD; SANJEEV SOOD; VISHAL MOHAN
• Assessee Lawyers: VINAY KUTHIALA; VANDANA KUTHIALA
• Keywords: Department of Revenue; Disposal; Government of India; Income tax appeal; Ministry of Finance; Central Board Direct Taxes

Judgement Text

" 1 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No. ITA No. ITA No. ITA No. 26 of 2010 26 of 2010 26 of 2010 26 of 2010 a/w ITAs No. a/w ITAs No. a/w ITAs No. a/w ITAs No. 31, 31, 31, 31, 50, 51, 52 of 2010, 7, 15, 17, 32, 33 50, 51, 52 of 2010, 7, 15, 17, 32, 33 50, 51, 52 of 2010, 7, 15, 17, 32, 33 50, 51, 52 of 2010, 7, 15, 17, 32, 33 of 2012 & 4010 of 2013. of 2012 & 4010 of 2013. of 2012 & 4010 of 2013. of 2012 & 4010 of 2013. Date of Decision Date of Decision Date of Decision Date of Decision : : : : 25.02.2016 25.02.2016 25.02.2016 25.02.2016 _________________________________________________ ITA No. 26 of 2010 ITA No. 26 of 2010 ITA No. 26 of 2010 ITA No. 26 of 2010 Commissioner of Income Tax …. …. …. ….Appellant Versus M/s Lambda Microwave Technologies ...Respondent ITA ITA ITA ITAs s s s No. 3 No. 3 No. 3 No. 31 1 1 1 of 2010 of 2010 of 2010 of 2010 & 15 of 2012 & 15 of 2012 & 15 of 2012 & 15 of 2012 Commissioner of Income Tax …. …. …. ….Appellant(s) Versus M/s Poly Lab Products ….Respondent(s) ITAs No. ITAs No. ITAs No. ITAs No. 50 & 50 & 50 & 50 & 51 51 51 51 of 201 of 201 of 201 of 2010 0 0 0 Commissioner of Income Tax …. …. …. ….Appellant(s) Versus M/s Majestic Cab Products ….Respondent(s) ITAs No. ITAs No. ITAs No. ITAs No. 7 7 7 7 & & & & 17 17 17 17 of 201 of 201 of 201 of 2012 2 2 2 Commissioner of Income Tax …. …. …. ….Appellant(s) Versus M/s Gilvert Ispat ….Respondent(s) ITAs No. ITAs No. ITAs No. ITAs No. 52 of 2010, 32, 33 of 2012 52 of 2010, 32, 33 of 2012 52 of 2010, 32, 33 of 2012 52 of 2010, 32, 33 of 2012 & & & & 4010 of 2013 4010 of 2013 4010 of 2013 4010 of 2013 Commissioner of Income Tax …. …. …. ….Appellant(s) Versus M/s Shree Dhanwantri Herbals ….Respondent(s) _________________________________________________ 2 Coram: The Hon’ble The Hon’ble The Hon’ble The Hon’ble Mr. Justice Mr. Justice Mr. Justice Mr. Justice Mansoor Ahmad Mir, Mansoor Ahmad Mir, Mansoor Ahmad Mir, Mansoor Ahmad Mir, Chief Justice Chief Justice Chief Justice Chief Justice The Hon’ble Mr. Justice The Hon’ble Mr. Justice The Hon’ble Mr. Justice The Hon’ble Mr. Justice Sureshwar Thakur Sureshwar Thakur Sureshwar Thakur Sureshwar Thakur, Judge. , Judge. , Judge. , Judge. Whether approved for reporting Whether approved for reporting Whether approved for reporting Whether approved for reporting? ? ? ? For the Appellant(s) : Mr. Vinay Kuthiala, Senior Advocate with Ms. Vandana Kuthiala, Advocate. For the Respondent(s) : Mr. K.D. Sood, Senior Advocate with Mr. Sanjeev Sood and Mr. Vishal Mohan, Advocates, for the respective respondents. __________________________________________________ Mansoor Ahmad Mir, Mansoor Ahmad Mir, Mansoor Ahmad Mir, Mansoor Ahmad Mir, Chief Justice Chief Justice Chief Justice Chief Justice (oral Learned Counsel for the respondents stated at the Bar that the amount involved in all these appeals is less than ` 20,00,000/-, are to be disposed of in terms of the Circular No. 21/2015, dated 10th December, 2015, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes. Photostat copy of the circular is made part of the order. 2. Accordingly, the appeals are disposed of alongwith pending applications. ( ( ( (Mansoor Ahmad Mir), Mansoor Ahmad Mir), Mansoor Ahmad Mir), Mansoor Ahmad Mir), Chief Justice Chief Justice Chief Justice Chief Justice ( ( ( (Sureshwar Thakur) Sureshwar Thakur) Sureshwar Thakur) Sureshwar Thakur) J J J Ju u u ud d d dge ge ge ge February 25, 2016. February 25, 2016. February 25, 2016. February 25, 2016. (hemlata) "