JAI CHAND vs. PRINCIPAL COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No.47 of 2016 with ITA Nos.48, 51 to 55, 59 & 67 of 2016. Date of Decision : December 23, 2020. 1. ITA No. 47 of 2016 Lalish Chander Negi

...Appellant. Versus Principal Commissioner of Income Tax ...Respondents. 2. ITA No. 48 of 2016 Devi Singh

...Appellant. Versus Principal Commissioner of Income Tax ...Respondents 3. ITA No. 51 of 2016 Shyamal Singh

...Appellant. Versus Principal Commissioner of Income Tax ...Respondents 4. ITA No. 52 of 2016 Krishan Chand

...Appellant. Versus Principal Commissioner of Income Tax ...Respondents 5. ITA No. 53 of 2016 Ram Gopal Negi

...Appellant. Versus Principal Commissioner of Income Tax ...Respondents

...Appellant. Versus Principal Commissioner of Income Tax ...Respondents 7. ITA No. 55 of 2016 Tejwant Singh

...Appellant. Versus Principal Commissioner of Income Tax ...Respondents 8. ITA No. 59 of 2016 Jai Chand

...Appellant. Versus Principal Commissioner of Income Tax ...Respondents 9. ITA No. 67 of 2016 Mangal Singh

...Appellant. Versus Principal Commissioner of Income Tax ...Respondents Coram: The Hon’ble Mr. Justice L. Narayana Swamy, Chief Justice The Hon’ble Mr. Justice Anoop Chitkara, Judge. Whether approved for reporting?1 No. For the petitioner : Mr. Vishal Mohan, Advocate. For the respondents : Mr. Vinay Kuthiala, Senior Advocate with Ms. Vandana Kuthiala, Advocate. COURT PROCEEDINGS CONVENED THROUGH VIDEO CONFERENCE Anoop Chitkara, Judge