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

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case (Income Tax Appeal) No. 43 of 2015 Assistant Commissioner Of Income Tax , 1(2), Raipur, Chhattisgarh ---- Appellant

Versus

M/s Alu Bond Enterprise , 95-A, Vill. Khirki, Malviya Nagar, New Delhi ---- Respondent Tax Case (Income Tax Appeal) No.

Assistant Commissioner Of Income Tax , 1(2), Raipur, Chhattisgarh ---- Appellant

Versus

M/s Alu Bond Enterprise , 95-A, Vill. Khirki, Malviya Nagar, New Delhi ---- Respondent Tax Case (Income Tax Appeal) No.

Assistant Commissioner Of Income Tax , 1(2), Raipur, Chhattisgarh ---- Appellant

Versus

M/s Alu Bond Enterprise , 95-A, Vill. Khirki, Malviya Nagar, New Delhi ---- Respondent And Tax Case (Income Tax Appeal) No.

Assistant Commissioner Of Income Tax , 1(2), Raipur, Chhattisgarh ---- Appellant Vs M/s Alu Bond Enterprise , 95-A, Vill. 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.

Order on Board Per Deepak Gupta, Chief Justice 24/10/2016 1.

In these appeals, the Tribunal has based its order on the judgment passed by the Delhi High Court in Commissioner of Income Tax Vs. Dharam Pal Prem

Chand Ltd. reported in [2009] 180 Taxman 557 (Delhi). The main ground raised in these appeals 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 SLP filed by the Revenue has been dismissed by the Apex Court on 22.2.2010. Therefore, the matters are squarely covered by the judgment of the Delhi High Court. 3.

We therefore find that no substantial question of law arises in these appeals. Accordingly, all the appeals are dismissed. Sd/- Sd/- (Deepak Gupta) (Sanjay Agrawal) CHIEF JUSTICE Judge Anu