MS V R PAPER CONE INDUSTRIES vs. PRINCIPAL COMMISSIONER OF INCOME TAX

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ITA/27/2017HC Himachal PradeshHPHC01006466201726 February 2018Bench: HONOURABLE MR. JUSTICE SANJAY KAROL, THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE AJAY MOHAN GOEL4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that the issues involved in the present 21 appeals were identical to those already adjudicated in ITA No.20/2015, M/s Stovekraft India v. Commissioner of Income Tax, decided on November 28, 2017. Consequently, applying the directions from the Stovekraft India judgment mutatis mutandis to the present appeals, the court disposed of all the pending appeals. The reasoning was based on judicial precedent, where a consistent issue decided in one case is applied to subsequent similar cases. The ratio decidendi is that where the core issues are identical, a prior binding decision of the same court will govern the outcome of subsequent appeals. The operative direction was to dispose of the appeals accordingly, and any pending applications were also disposed of.

What were the facts?

This judgment consolidates 21 Income Tax Appeals (ITAs) filed by various assessees, including M/s Hycron Electronics, M/s Usaka Electricals, M/s R.R. Lamps, and others, against the Principal Commissioner of Income Tax. The appeals challenge orders or actions of the revenue. The High Court of Himachal Pradesh heard these appeals. The judgment notes that certain points required clarification and the matter was re-heard. The court was informed that the issues involved in these appeals had already been adjudicated by the same court in a previous case, ITA No.20/2015, titled M/s Stovekraft India v. Commissioner of Income Tax, decided on November 28, 2017.

What were the issues?

The primary issue before the High Court was whether the appeals filed by the various assessees against the Principal Commissioner of Income Tax should be disposed of based on a prior decision of the same court. The court needed to decide if the principles laid down in M/s Stovekraft India v. Commissioner of Income Tax (ITA No.20/2015) were applicable to the present batch of appeals. The assessee's argument, implicitly, was that their appeals should be decided in line with the precedent set in the Stovekraft India case. The revenue's position, as indicated by the court's action, was that the precedent should be applied. No specific provisions of the Income Tax Act were explicitly debated in the context of the present judgment, as the decision hinged on the application of a prior ruling.

AI-generated summary — verify with the full judgment below

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

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…

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.

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