Assistant Commissioner Of Income Tax Circle 1 ( 2) v. M/S Balajee Structural ( India ) Pvt. Ltd.,

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 76 of 2018 • Assistant Commissioner Of Income Tax Circle 1 (2) Revenue Building, Civil Lines, Raipur Chhattisgarh.

---- Appellant

Versus

• M/s Balajee Structural (India) Pvt. Ltd., Ringh Road No. 2 Telibandha Raipur Chhattisgarh.

---- Respondent For Appellant : Ms. Naushina Afrin Ali, Advocate on behalf of Shri Amit Chaudhari, Advocate.

Hon'ble Shri P.R. Ramachandra Menon, Chief Justice Hon'ble Shri Manindra Mohan Shrivastava, Judge Order on Board 14/05/2019 Per P.R. Ramachandra Menon, Chief Justice 1.

This is an appeal preferred under Section 260-A of the Income Tax Act, 1961. We have gone through the pleadings and material on record. 2.

Heard the learned standing counsel appearing for the Revenue in detail. 3.

We are of the view that no substantial question of law has been made out in terms of 260-A of the Income Act, 1961 to call for interference. 4.

In view of the above, we decline interference and this appeal stands dismissed.

Sd/- Sd/- (P.R. Ramachandra Menon) (Manindra Mohan Shrivastava) CHIEF JUSTICE JUDGE Anu