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.
(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.
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