M/S AMIT ENGINEERS vs. PRINCIPAL COMMISSIONER OF INCOME TAX

ITA/65/2017HC Himachal PradeshHPHC01024530201705 January 20181 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that the issues involved in the present appeal are identical to those already adjudicated in M/s Stovekraft India v. Commissioner of Income Tax (ITA No.20/2015), decided on November 28, 2017. Consequently, the Court decided to dispose of the present appeal by applying the directions issued in the M/s Stovekraft India case mutatis mutandis. The ratio of this decision is that if the issues in an appeal are identical to those previously decided by the same court, the prior judgment's directions should be applied to the current appeal. No specific issue was left undecided, and the operative direction is to dispose of the appeal in terms of the prior judgment.

What were the facts?

The appeal is filed by M/s Amit Engineer (the appellant) against the order of the Principal Commissioner of Income Tax (the respondent). The assessment year(s) are not specified. The appeal concerns issues that have already been adjudicated by the High Court of Himachal Pradesh in a previous case, ITA No.20/2015, titled M/s Stovekraft India v. Commissioner of Income Tax, decided on November 28, 2017. The amount in dispute is not stated. The procedural history is limited to the filing of the present appeal and its disposition based on the prior judgment.

What were the issues?

1. Whether the issues involved in the present appeal are identical to those decided in M/s Stovekraft India v. Commissioner of Income Tax (ITA No.20/2015)? (Question of fact) The appellant's contention is that the present appeal involves issues that have already been adjudicated by this Court in a prior case. The revenue has not recorded any specific arguments in the judgment, but the court's decision implies agreement with the appellant's premise that the issues are identical.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

ITA No.65 of 2017

Date of Decision : January 5, 2018

M/s Amit Engineer

…Appellant. versus Principal Commissioner of Income Tax …Respondent.

Coram: The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice. The Hon’ble Mr. Justice Ajay Mohan Goel, Judge. For the Appellant : Mr. Vishal Mohan, Advocate.

For the Respondent : Mr. Vinay Kuthiala, Senior Advocate, with Ms Vandana Kuthiala, Advocate.

Sanjay Karol, Acting Chief Justice

Undisputedly, issues involved in the present appeal 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. 2.

As such, present appeal is disposed of, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandi, also to the present appeal.

Pending application(s), if any, also stand disposed of accordingly.

( Sanjay Karol ),

Acting Chief Justice

( Ajay Mohan Goel ), January 5, 2018(sd)

Judge.

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