(O&M) Commissioner Of Income Tax v. M/S Maheswari Rosin

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH I ncome Tax Appeal No. 195 of 2001 ( O&M) DATE OF DECI SI ON: 21. 07. 2016 Commi ssi oner of I ncome- t ax ( Cent r al ) , Ludhi ana .... . Appel l ant ver sus M/ s Maheshwar i Rosi n & Tur pent i ne Wor ks . . . . . Respondent s 2.

I ncome Tax Appeal No. 196 of 2001 ( O&M) Commi ssi oner of I ncome- t ax ( Cent r al ) , Ludhi ana .... . Appel l ant ver sus M/ s Maheshwar i Ent er pr i ses . . . . . Respondent s 3.

I ncome Tax Appeal No. 205 of 2001 ( O&M) Commi ssi oner of I ncome- t ax ( Cent r al ) , Ludhi ana .... . Appel l ant ver sus M/ s Maheshwar i Pai nt s & Var ni sh Wor ks . . . . . Respondent s CORAM: - HON' BLE MR. S. J. VAZI FDAR, ACTI NG CHI EF JUSTI CE HON' BLE MR. JUSTI CE DEEPAK SI BAL Pr esent :

Mr . Raj esh Kat och, Advocat e f or t he appel l ant Mr . Pankaj Jai n, Seni or Advocat e wi t h Ms. Di vya Sur i , Advocat e f or t he r espondent s . .

I t i s agr eed t hat t he r esul t i n t hese appeal s woul d f ol l ow t he r esul t i n I TA No. 206 of t i l t ed as Commi ssi oner of I ncome- t ax ( Cent r al ) , Ludhi ana vs.

M/ s Maheshwar i Synt het i cs Pvt . Lt d. , whi ch we di sposed of t oday by PARKASH CHAND 2016.07.27 15:31 I attest to the accuracy and integrity of this document

I TA- 195- 2001, et c.

- 2 - a separ at e or der and j udgment . For t he r easons st at ed t her ei n, t hese appeal s ar e al so di sposed of i n t he same t er ms. Phot ocopy of t he or der be pl aced on t he f i l es of connect ed appeal s.

( S. J. VAZI FDAR) ACTI NG CHI EF JUSTI CE

21. 07. 2016 ( DEEPAK SI BAL) par kash* JUDGE PARKASH CHAND 2016.07.27 15:31 I attest to the accuracy and integrity of this document