Decided On: 22.03.202 vs Principal Commissioner
2021 Latest Caselaw 2375 HP

         IN THE HIGH COURT OF HIMACHAL PRADESH,
                            SHIMLA
                                        OMP No. 224/2020 &
                                        OMP (M) No. 13 of 2020




                                                                          .
                                        in ITAPE No.____ of 2019





                                        Decided on: 22.03.2021
    Associated Biotech through its Manager    ...Applicant/Petitioner.





                                 Versus

    Principal Commissioner, Income Tax, Shimla          ....Respondent.





    ....................................................................................
    Coram
    The Hon'ble Mr. Justice L.Narayana Swamy, Chief Justice
    The Hon'ble Ms. Justice Jyotsna Rewal Dua, Judge

    Whether approved for reporting?1

    For the petitioner:              Mr. Rupinder Singh Thakur, Advocate.

    For respondents:                 Mr. Vinay Kuthiala, Senior Advocate with


                                     Ms. Vandana Kuthiala, Advocate.

    Jyotsna Rewal Dua, Judge (oral)

OMP No. 224 of 2020

For the reasons stated in the application, delay in re-

filing the appeal is condoned in the interest of justice. Application

stands disposed of accordingly.

OMP (M) No. 13 of 2020

Heard. By means of this application, prayer has been

made for condoning the delay as occurred in filing the appeal. The

applicant has cogently explained the circumstances due to which

Whether reporters of the local papers may be allowed to see the judgment?

appeal could not be filed within limitation period. Application is duly

supported with an affidavit. For the reasons stated in the application,

.

delay in filing the accompanying appeal is condoned in the interest of

justice. Application stands disposed of accordingly.

ITAPE No.______ 2019

Be registered.

Heard learned counsel for the parties. It is jointly

submitted by them that the controversy involved in the instant petition

is covered by a judgment rendered by Hon'ble Supreme Court in Civil

Appeal No(s). 1784/2019 titled Pr. Commissioner of Income Tax,

Shimla Vs. M/s Aarham Softronics and other connected matters,

decided on 20th February, 2019. Ordered accordingly.

The instant appeal stands disposed of in the above terms,

so also pending application(s), if any.

( L. Narayana Swami ) Chief Justice

( Jyotsna Rewal Dua ), Judge

22nd March, 2020 (rohit/guleria)

.