In an appeal against the Tribunal's dismissal, the High Court dismissed the Revenue's appeal as no question of law arose and the case was effectively a factual re-hear.
The appeal filed by the Revenue stands dismissed as no question of law arises.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
TAXC No. 123 of 2017
---- Appellant
Versus
---- Respondent
__________________________________________________________________ For Appellant/Revenue : Shri Vinay Pandey, Advocate For Respondent : Shri Krishna Mohan Menon and Shri Rahul Tamaskar, Advocates
Hon'ble Shri Ajay Kumar Tripathi, Chief Justice Hon'ble Shri Parth Prateem Sahu, Judge
Judgment on Board
Per, Ajay Kumar Tripathi, Chief Justice
10.10.2018
2
Sd/Sd/- (Ajay Kumar Tripathi) (Parth Prateem Sahu) Chief Justice Judge
Chandra
1 issue framed by the court
Whether the High Court could re-decide facts as the Appellate Tribunal had dismissed the Revenue appeal on concurrent findings.
1 provisions across 1 enactments
The Principal Commissioner C. C. E. Raipur
M/s Hira Steels Ltd.
Ajay Kumar Tripathi
Parth Prateem Sahu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
