SAI BLISS DURGS AND PHARMACEUTICALS V. COMMISSIONER OF INCOME TAX

ITA/36/2017

AI Insights

The document pertains to a series of Income Tax Appeals (ITAs) filed by various appellants against the Principal Commissioner of Income Tax in the High Court of Himachal Pradesh, Shimla. The appeals were heard together due to the similarity of issues involved, which had already been adjudicated in a previous case, ITA No.20/2015, titled M/s Stovekraft India v. Commissioner of Income Tax. The court, after re-hearing, decided to apply the principles and decisions from the Stovekraft case to the current appeals, leading to their disposal.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 747913 (HC-HIMACHAL_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 26-02-2018
• Assessment Year: misc
• Other Referred Cases: M/s Stovekraft India v. Commissioner of Income Tax
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: VINAY KUTHIALA; VANDANA KUTHIALA
• Assessee Lawyers: VISHAL MOHAN; CHANDRANARAYANA SINGH; AMIT CHANDEL; PA RDEEP SHARMA; NAVLESH VERMA; NIKHIL GULERIA; SHSHANT KEPRATE
• Keywords: Appeal; Income Tax; Principal commissioner of income tax

Judgement Text

"IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITAs No.25 of 2015; 4,26,39 of 2016;13,15, 27,34,35,36,41,42,43,47,49,50,51,52,53, 54 and 61 of 2017. Reserved on : 17.11.2017 Re-heard on : 26.2.2018 Date of Decision : February 26, 2018 1. ITA No.25 of 2015 M/s Hycron Electronics …Appellant. versus Principal Commissioner of Income Tax …Respondent. 2. ITA No.4 of 2016 M/s Usaka Electricals …Appellant. versus Principal Commissioner of Income Tax …Respondent. 3. ITA No.26 of 2016 M/s Usaka Electricals …Appellant. versus Principal Commissioner of Income Tax …Respondent. 4. ITA No.39 of 2016 M/s Hycron Electronics …Appellant. versus Principal Commissioner of Income Tax …Respondent. 5. ITA No.13 of 2017 M/s R.R. Lamps …Appellant. versus Principal Commissioner of Income Tax …Respondent. 6. ITA No.15 of 2017 M/s R.R. Lamps …Appellant. versus Principal Commissioner of Income Tax …Respondent. …2… 7. ITA No.27 of 2017 M/s V.R. Paper Cone Industries …Appellant. versus Principal Commissioner of Income Tax …Respondent. 8. ITA No.34 of 2017 Captab Biotech …Appellant. versus Principal Commissioner of Income Tax …Respondent. 9. ITA No.35 of 2017 Aqua Vitoe Laboratories …Appellant. versus Principal Commissioner of Income Tax …Respondent. 10. ITA No.36 of 2017 Sai Bliss Drugs & Pharmaceuticals …Appellant. versus Principal Commissioner of Income Tax …Respondent. 11. ITA No.41 of 2017 M/s Mahabir Industries …Appellant. versus Principal Commissioner of Income Tax …Respondent. 12. ITA No.42 of 2017 M/s Sri Sai Print Pack Industries …Appellant. versus Principal Commissioner of Income Tax …Respondent. 13. ITA No.43 of 2017 M/s Sri Sai Print Pack Industries …Appellant. versus Principal Commissioner of Income Tax …Respondent. 14. ITA No.47 of 2017 M/s Shri Ram Print N Pack …Appellant. …3… versus Principal Commissioner of Income Tax …Respondent. 15. ITA No.49 of 2017 M/s Shri Ram Print N Pack …Appellant. versus Principal Commissioner of Income Tax n…Respondent. 16. ITA No.50 of 2017 M/s Asa Bioctech …Appellant. versus Principal Commissioner of Income Tax …Respondent. 17. ITA No.51 of 2017 M/s Curetech Skincare …Appellant. versus Principal Commissioner of Income Tax …Respondent. 18. ITA No.52 of 2017 M/s Curetech Skincare …Appellant. versus Principal Commissioner of Income Tax …Respondent. 19. ITA No.53 of 2017 M/s Pharma Chemico Laboratories …Appellant. versus Principal Commissioner of Income Tax …Respondent. 20. ITA No.54 of 2017 M/s Asa Bioctech …Appellant. versus Principal Commissioner of Income Tax …Respondent. 21. ITA No.61 of 2017 Shri Rajeev Aggarwal …Appellant. versus Principal Commissioner of Income Tax …Respondent. …4… Coram: The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice. The Hon’ble Mr. Justice Ajay Mohan Goel, Judge. For the Appellants : Mr. Vishal Mohan, Mr. Chandranarayana Singh, Mr. Amit Singh Chandel, Mr. Pardeep Kumar Sharma, Mr. Navlesh Verma & Mr. Nikhil Guleria, Mr. Shshant Keprate, Advocates. For the Respondent : Mr. Vinay Kuthiala, Senior Advocate, with Ms Vandana Kuthiala, Advocate. Sanjay Karol, Acting Chief Justice Certain points required clarifications. Mr. Vinay Kuthiala, learned Senior Advocate, assisted by Ms.Vandana Kuthiala, learned counsel, has already completed his submissions. Matter was listed for clarifications only from the appellants. Re-heard. 2. Undisputedly, issues involved in the present appeals 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. 3. As such, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandi, also to the present appeals, the same are disposed of. Pending application(s), if any, also stand disposed of accordingly. ( Sanjay Karol ), Acting Chief Justice ( Ajay Mohan Goel ), February 26, 2018(sd) Judge. "