Deuputy Commissioner Of Income Tax v. Bhilai Engineering Corporation Ltd.

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case (Income Tax Appeal) No. 149 of 2017 Deputy Commissioner of Income Tax, 32/32 Bungalow, Bhilai District Durg, Chhattisgarh.

---- Appellant

Versus

Bhilai Engineering Corporation Ltd. 39/2, Nehru Nagar, Bhilai, District Durg, Chhattisgarh.

---- Respondent For Appellant : Ms. Naushina Ali, Advocate.

For Respondent : None Hon'ble Shri Ajay Kumar Tripathi, Chief Justice Hon'ble Shri Parth Prateem Sahu, Judge Judgment on Board Per Ajay Kumar Tripathi, Chief Justice 28/11/2018

1. Having heard learned counsel for the Appellant/Revenue and having perused the record, since the concurrent findings of fact given by the Commissioner of Income Tax (Appeals) as well as the Income Tax Appellate Tribunal cannot be re-opened and re-looked into as those are concluded findings and nothing in terms of error in relation to the view so taken by the two forums emerge, we are of the opinion that no significant question of law as such is made out to interfere with the impugned decision or decisions.

2. The appeal therefore stands dismissed.

Sd/- Sd/- (Ajay Kumar Tripathi) (Parth Prateem Sahu) CHIEF JUSTICE JUDGE Amit