M/S Hycron Electronics vs Unknown
2021 Latest Caselaw 5866 HP

     IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA

                 ON THE 23rd DAY OF DECEMBER, 2021

                                  BEFORE




                                                               .
          HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN





                                      &
       HON'BLE MR. JUSTICE CHANDER BHUSAN BAROWALIA





                    INCOME TAX APPEAL NO. 9/2017

    BETWEEN:





    M/S HYCRON ELECTRONICS,
    VILLAGE BATED, BAROTIWALA,
    DISTT. SOLAN, (HP) THROUGH
    PARTNER, SH. ANANYA SINGHAL.
                       r                      ....APPELLANT

    (BY MR. C. N. SINGH, ADVOCATE)

    AND


    COMMISSIONER OF INCOME TAX,
    SHIMLA.
                                              ...RESPONDENT




    (BY MR. VINAY KUTHIALA, SR. ADVCOATE
    WITH MR. DIWAN SINGH NEGI, ADVOCATE)





    ___________________________________________________________________

                 This petition coming on for admission before notice this





    day, Hon'ble Mr. Justice Tarlok Singh Chauhan, passed the

    following:

                 JUDGMENT

Learned counsel for the parties are ad idem that the

issue in question is squarely covered by the judgment rendered

by this Court in ITA No. 8/2018, titled as M/s. Hycron

Electronics vs. Commissioner of Income Tax, dated

19.3.2018, which in turn has been affirmed by the Hon'ble

Supreme Court in C.A. No. 1784/2019, titled as Pr.

.

Commissioner of Income Tax, Shimla vs. M/s Aarham

Softronics, dated 20.2.2019.

2 In view of this, directions and observations

contained in the aforesaid judgment(s) shall apply to this case

also mutatis mutandis.

The appeal is disposed of, in the aforesaid terms, so

also the pending application(s), if any.

                                                        (Tarlok Singh Chauhan)
                                                                Judge



                                                    (Chander Bhusan Barowalia)
    23.12.2021                                                 Judge




        (pankaj)