Citation Codes Equivalent Citations citation codes Case Number Civil Appeal No. 6747 of 2012, decided on September 20, 2012 Disposition dismissed Attorney(S) R.P Bhatt, Senior Advocate [Fuzail A. Ayyubi and Ms Anil Katiyar (for B.V Balaram Das) Advocates] for the Appellant; L. Roshmani and Ms Radha Rangaswamy (NP), Advocates, for the Respondent. Judges Justice S.H. Kapadia Justice Madan Bhimarao Lokur See more information ... Smart Summary 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. Show full summary ... JUDGMENT Commissioner Of Income Tax, Salem v. S. Khader Khan Son . Order1. 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.