Mahabir Industries v. Principal Commissioner of Income-tax
[Citation -2020-LL-0903-11]

Metadata

Citation 2020-LL-0903-11
Appellant Name Mahabir Industries
Respondent Name Principal Commissioner of Income-tax
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 03/09/2020
Judgment View Judgment
Bot Summary: This appeal has been filed against the judgment dated 26.02.2018 of the High Court of Himachal Pradesh in Income Tax Appeal No.41 of 2017. The High Court disposed of the appeal as the appeal is covered by the judgment dated 28.11.2017 in ITA No.20/2015. Learned counsel for the appellant submits that the present issue is fully covered by the judgment dated 16.07.2018 of this Court in C.A. No.6708 of 2018 wherein this Court relying on the earlier judgment dated 18.05.2018 in C.A. Nos.4765-4766 of 2018 has allowed the appeal. Signature Not Verified Digitally signed by DEEPAK SINGH Date: 2020.09.03 Learned counsel for the respondent also does not 16:50:02 IST Reason: dispute the fact. 1 In view of the above, as the issue is covered by the judgment dated 18.05.2018 in C.A. Nos.4765-4766 of 2018, the appeal is allowed in terms of the above said judgment. Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following ORDER Leave granted.

Judgment



IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.3070 OF 2020 (Arising out of SLP(Civil) No.27845 of 2018) MAHABIR INDUSTRIES APPELLANT(S) VERSUS PRINCIPAL COMMISSIONER OF INCOME TAX RESPONDENT(S) ORDER Leave granted. Heard learned counsel for parties. This appeal has been filed against judgment dated 26.02.2018 of High Court of Himachal Pradesh in Income Tax Appeal No.41 of 2017. High Court disposed of appeal as appeal is covered by judgment dated 28.11.2017 in ITA No.20/2015 (M/s. Stovekraft India vs. Commissioner of Income Tax). Learned counsel for appellant submits that present issue is fully covered by judgment dated 16.07.2018 of this Court in C.A. No.6708 of 2018 (M/s. Mahabir Industries vs. Principal Commissioner of Income Tax, Shimla) wherein this Court relying on earlier judgment dated 18.05.2018 in C.A. Nos.4765-4766 of 2018 has allowed appeal. Signature Not Verified Digitally signed by DEEPAK SINGH Date: 2020.09.03 Learned counsel for respondent also does not 16:50:02 IST Reason: dispute fact. 1 In view of above, as issue is covered by judgment dated 18.05.2018 in C.A. Nos.4765-4766 of 2018, appeal is allowed in terms of above said judgment. .J. (ASHOK BHUSHAN) .J. (R. SUBHASH REDDY) .J. (M.R. SHAH) New Delhi; September 03, 2020 2 ITEM NO.11 Court 4 (Video Conferencing) SECTION XIV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).27845/2018 (Arising out of impugned final judgment and order dated 26-02-2018 in ITA No.41/2017 passed by High Court Of Himachal Pradesh At Shimla) MAHABIR INDUSTRIES Petitioner(s) VERSUS PRINCIPAL COMMISSIONR OF INCOME TAX Respondent(s) Date : 03-09-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE R. SUBHASH REDDY HON'BLE MR. JUSTICE M.R. SHAH For Petitioner(s) Mr. Nishant Thakkar, Adv. Mr. Kishore Kunal, AOR Mr. Hiten Chande, Adv. For Respondent(s) Mr. N. Venkatraman, ASG Ms. Priyanka Das, Adv. Ms. Swarupama Chaturvedi, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDER Leave granted. appeal is allowed in terms of signed order. Pending application(s), if any, stands disposed of. (ARJUN BISHT) (RENU KAPOOR) COURT MASTER (SH) BRANCH OFFICER (signed order is placed on file) 3 Mahabir Industries v. Principal Commissioner of Income-tax
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