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Commissioner Of Income Tax, Salem v. M/s. S. Khader Khan Son

Commissioner Of Income Tax, Salem v. M/s. S. Khader Khan Son

(Supreme Court Of India)

Civil Appeal No. 6747 Of 2012 | 20-09-2012

1. Heard learned counsel on both sides.

2. Leave granted. This civil appeal filed by the Department pertains to Assessment Year 2001-2002.

3. In view of the concurrent findings of fact, this civil appeal is dismissed. No order as to costs.

Advocate List
  • For the Petitioner R.P. Bhatt, Sr. Advocate, Fuzail A. Ayyubi, Anil Katiyar for B.V. Balaram Das, Advocates. For the Respondent L. Roshmani, Radha Rangaswamy (NP), Advocates.
Bench
  • HON'BLE CHIEF JUSTICE MR. S.H. KAPADIA
  • HON'BLE MR. JUSTICE MADAN B. LOKUR
Eq Citations
  • (2012) 254 CTR SC 228
  • [2012] 210 TAXMAN 248 (SC)
  • [2013] 352 ITR 480 (SC)
  • (2015) 14 SCC 491
  • LQ/SC/2012/825
Head Note

Income Tax Act, 1961 — Ss. 143(3), 143(3)(a) & 144 — Assessment — Concurrent findings of fact — Finality of — In view of concurrent findings of fact, civil appeal dismissed