Deputy Commissioner Of Income Tax v. Bhilai Engineering Corporation Ltd

HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case (Income Tax Appeal) No. 149 of 2017 NAFR 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. ---- RespondentFor Appellant: Ms. Naushina Ali, Advocate.For Respondent: None Hon'ble Shri Ajay Kumar Tripathi, Chief JusticeHon'ble Shri Parth Prateem Sahu, Judge Judgment on Board 28/11/2018 Per Ajay Kumar Tripathi, Chief Justice 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/- (Ajay Kumar Tripathi) CHIEF JUSTICE (Parth Prateem Sahu)