Assistant Commissioner of Income TAX-2 (1) v. M/S Sms Shivnath Infrastructure Pvt. Ltd.

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Income-tax appellate case (TAXC No. 155 of 2023), High Court of Chhattisgarh, Bilaspur, decided 12.09.2024 by Division Bench of Sanjay K. Agrawal and Amitendra Kishore Prasad, JJ. Appellant: Assistant Commissioner of Income Tax-2(1), Bhilai, District Durg, Chhattisgarh (counsel: Amit Choudhari); respondent: M/s SMS Shivnath Infrastructure Pvt. Ltd., Toll Plaza, near Dhamdhanaka, Durg. Dismissed as not pressed on counsel's submission per authority's instructions; no substantive adjudication, no statutes cited, no precedents cited, no monetary quantum. Document marked 'NAFR'; digitally signed by Vishakha Beohar.