SHYAMAL SINGH vs. PRINCIPAL COMMISSIONER OF INCOME TAX

PDF · subscribers
ITA/51/2016HC Himachal PradeshHPHC01009739201623 December 2020Bench: HONOURABLE THE CHIEF JUSTICE L. NARAYANA SWAMY,HON'BLE MR. JUSTICE ANOOP CHITKARA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the disputes were resolved under the Vivad Se Vishwas Act, rendering the appeals infructuous. Consequently, the appeals were closed.

What were the facts?

The appellants filed OMPs for withdrawal of their appeals before the High Court. The reason for withdrawal was that the disputes were resolved under the 'Vivad Se Vishwas Act 2020'.

What were the issues?

Whether appeals can be withdrawn and closed when the underlying dispute has been settled under a specific legislative scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act 2020

AI-generated summary — verify with the full judgment below

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

6.

ITA No. 54 of 2016 Suresh Chand Negi

...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

(oral)

. The appellants have filed the OMPs for withdrawal of the appeals on the grounds that the dispute stands resolved under ‘Vivad 1 Whether reporters of Local Papers may be allowed to see the judgment?

Se Vishwas Act 2020’. They have has also annexed the print outs whereby the issue got resolved. Given above, nothing survives in the present appeals and the same are accordingly closed. Pending application(s), if any, are also closed. (L. Narayana Swamy) Chief Justice.

(Anoop Chitkara),

Judge December 23, 2020 (ps)

Recent GST High Court judgments

Search GST case law →