Assistant Commissioner Of Income Tax v. M/S Alu Bond Enterprise

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case (Income Tax Appeal) No. 64 of 2016 Assistant Commissioner of Income Tax, Circle-1(2), Raipur (Chhattisgarh). ---- Appellant

Versus

M/s. Alu Bond Enterprise, 95-A, Village Khirki, Malviya Nagar, New Delhi ---- Respondent For Appellant : Ms. Naushina Ali, Advocate.

For Respondent : None.

Hon'ble Shri Deepak Gupta, Chief Justice Hon'ble Shri Sanjay Agrawal, J.

Judgment on Board Per Deepak Gupta, Chief Justice 15/11/2016 1.

In this appeal, the Tribunal has based its order on the judgment passed by the Delhi High Court in Commissioner of Income Tax v. Dharam Pal Prem Chand Ltd. reported in {[2009] 180 Taxman 556 (Delhi)}. The main ground raised in this appeal was that the judgment in Dharam Pal Prem Chand Ltd. (supra) is under challenge before the Apex Court.

2.

Ms. Ali very fairly submitted before us that the Special Leave Petition filed by the Revenue has been dismissed by the Apex Court on 22.02.2010. Therefore, this matter is squrely covered by the judgment of the Delhi High Court. 3.

We therefore find that no substantial question of law arises in this appeal. Accordingly, it is dismissed.

Sd/- Sd/- (Deepak Gupta) (Sanjay Agrawal) CHIEF JUSTICE JUDGE Amit