MS USAKA ELECTRICALS vs. PRINCIPAL COMMISSIONER OF INCOME TAX

PDF · subscribers
ITA/26/2016HC Himachal PradeshHPHC01026301201526 February 2018Bench: HONOURABLE MR. JUSTICE SANJAY KAROL, THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE AJAY MOHAN GOEL4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the issues involved in the present 21 appeals had already been adjudicated by the court in the case of 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 appeals accordingly. The reasoning was that the core issues were identical to those already decided. The operative direction was to dispose of the appeals in line with the previous judgment. No specific issues were left undecided; rather, the entire batch of appeals was resolved based on precedent.

What were the facts?

This judgment consolidates 21 Income Tax Appeals (ITAs) filed by various appellants, 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 were filed in the High Court of Himachal Pradesh. The matters were reserved on November 17, 2017, and re-heard on February 26, 2018, with the decision delivered on the same day. The core of the appeals concerns issues that had previously been adjudicated by the same High Court in a different case.

What were the issues?

The primary issue before the High Court was whether the appeals filed by the various appellants could be disposed of based on a previous judgment of the same court. The court needed to decide if the principles and findings in ITA No.20/2015, titled M/s Stovekraft India v. Commissioner of Income Tax, decided on November 28, 2017, were applicable to the present batch of appeals. The appellants were represented by multiple advocates, and the respondent (Principal Commissioner of Income Tax) was represented by a Senior Advocate and another advocate. The judgment does not record specific arguments from either side beyond the fact that the respondent had completed submissions and the matter was listed for clarifications from the appellants.

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

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. 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…

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 …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.

Recent GST High Court judgments

Search GST case law →