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2020 (1) TMI 836

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....Singh, AOR For the Respondent : Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Sr. Adv.Mr. Manish Pushkarna, Adv.Mr. Siddhartha Sinha, Adv.Mr. Abhishek Mahajan, Adv. Mrs. Anil Katiyar, AOR ORDER Heard learned counsel for the parties. In light of the decision of the High Court of Himachal Pradesh, Shimla in C.W.P. No. 591 of 1992 dated 05.05.1997 pertaining to assessment year 1989-1990 ....