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Himachal Pradesh High Court

M/S Hycron Electronics vs Principal Commissioner Of Income Tax on 26 February, 2018

Bench: Sanjay Karol, Ajay Mohan Goel

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.

                  r            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.




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                                  ...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 r ...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.

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...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.

               r            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.




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                                    ...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.

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