JCIT v. Bhilai Engineering Corporation Ltd. (2023)454 ITR 540 (SC) Editorial : JCIT v. Bhilai Engineering Corporation Ltd (Chhatisgarh )(HC), (ITA No. 88 of 2017 dt 28-11-2018)affirmed

S. 143(3) : Assessment-Bogus purchases-Income from undisclosed sources-Report of Sales Tax Department-Appeal dismissed by High Court-SLP of revenue is dismissed. [S. 69C, 145(3), 260A, Art. 136]

High Court dismissed the appeal of the Revenue  on the ground that the  question of fact. Order of Tribunal  deleting the addition was affirmed. SLP of Revenue is dismissed. (AY. 2010-11)