This is an oral order whereby the High Court dismissed the appeal following the dismissal of an identical issue raised in the coordinated order in ITA No. 354 of 2013 decided even date.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA No. 366 of 2013 (O & M) Date of decision: 04.08.2015
Commissioner of Income Tax-I, Ludhiana
....Petitioner(s)
Versus
M/s. Kapsons Associates
...Respondent(s)
CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE G.S.SANDHAWALIA
Present: Mr. Rajesh Katoch, Advocate, for the appellant.
Mr. Alok Mittal, Advocate, for the respondent.
S.J. VAZIFDAR, A.C.J. (Oral)
The four questions in this appeal are identical to the first four
questions raised in ITA No. 354 of 2013, Commissioner of Income Tax-I,
Ludhiana vs. Kapsons Associates, which, we have, by separate order and judgment of even date, dismissed.
For the reasons stated therein, this appeal is also dismissed.
(S.J. VAZIFDAR) ACTING CHIEF JUSTICE
04.08.2015 (G.S. SANDHAWALIA) shivani JUDGE
SHIVANI GUPTA 2015.08.05 10:50 I attest to the accuracy and integrity of this document Chandigarh
SHIVANI GUPTA 2015.08.05 10:50 I attest to the accuracy and integrity of this document Chandigarh
Commissioner of Income Tax-I, Ludhiana
M/s. Kapsons Associates
S.J. VAZIFDAR
G.S. SANDHAWALIA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
