Order
1. Heard the 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
(Sep 20, 2012)
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Case Information
Smart Summary (Beta)
Factual and Procedural Background
The Department filed a civil appeal concerning the Assessment Year 2001-2002. The Supreme Court heard counsel from both sides and noted that the lower forums had already reached the same conclusions on the relevant facts (“concurrent findings of fact”). The current order addresses the Department’s challenge to those findings.
Legal Issues Presented
The opinion addresses a procedural matter and does not frame distinct legal issues.
Arguments of the Parties
The opinion does not contain a detailed account of the parties' legal arguments.
Table of Precedents Cited
No precedents were cited in the provided opinion.
Court's Reasoning and Analysis
The Court relied on the existence of “concurrent findings of fact” by the forums below. Observing no reason to disturb those findings, the Court concluded that the appeal did not warrant further examination and should therefore be dismissed. No additional legal analysis was provided.
Holding and Implications
DISMISSED.
The Department’s appeal for Assessment Year 2001-2002 is dismissed, and the lower forums’ conclusions remain undisturbed. No costs were awarded. The order has no articulated broader implications and establishes no new precedent.
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