M/S. Manish Trading Co., v. Commissioner Of Income Tax Raipur,

-1NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WA No. 515 of 2018 M/s. Manish Trading Co., 15/480, Circuit House Chowk Civil Lines Raipur Chhattisgarh., District : Raipur, Chhattisgarh ---- Appellant

Versus

1. Commissioner Of Income Tax Raipur, Chhattisgarh., District : Raipur, Chhattisgarh

2. Deputy Commissioner Income Tax, Circle 2 (1) Raipur Chhattisgarh., District : Raipur, Chhattisgarh

3. Income Tax Settlement Commission, Additional Bench, 100 Middletown Row, 2nd Floor, Kolkata, West Bengal, West Bengal ---- Respondents For Appellant :

Shri Amrito Das, Advocate For Respondents :

Shri Ajay Kumbhrani, Advocate Division Bench : Hon'ble Mr. Justice Manindra Mohan Shrivastava Hon'ble Mrs. Justice Rajani Dubey Order On Board 24/07/2018

1. Learned counsel for the parties jointly submit that the issue raised in this petition is covered by the order passed by this Court in the case of M/s. Shiva Enterprises Vs. Commissioner of Income Tax and Ors. (WA No.509 of 2018, decided on 23.07.2018).

2. In view of the above, this petition is also disposed off on the similar terms and observations as contained in order dated 23.7.2018 passed in WA No.509 of 2018.

Sd/- Sd/-/- (Manindra Mohan Shrivastava) (Rajani Dubey) Judge Judge Praveen