COMMISSIONER OF INCOME TAX Vs. INDOKEM LTD.

JUDGEMENT

(1.) THE appeal has been preferred on the following question :

(2.) THE appellant before the Tribunal was Revenue. The learned Tribunal has considering the facts on record concurred with the findings on record by CIT(A), that it was under the bona fide belief and consequently the default was for good and sufficient reasons. In our opinion considering that two concurrent findings of fact, the question of law as framed would not arise. Consequently appeal dismissed.