1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 90 of 2019 Asstt. Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) Appellant Versus M/s Sarda Energy & Minerals Ltd., 73-A, Central Avenue, Nagpur-18. Respondent For Appellant : Shri Amit Chaudhari with Ms. Nausina Afrin Ali, Advocates. Hon'ble Shri P. R. Ramachandra Menon, Chief Justice Hon'ble Shri Justice Parth Prateem Sahu, Judge Judgment on Board Per P. R. Ramachandra Menon, Chief Justice 15.01.2020 1. It is brought to notice of this Court that issue involved in case is exactly similar to one as involved in Tax Case No. 151 of 2018 as well. said case came up for consideration before this Court on 04.07.2019 and referring to verdict already passed in Tax Case No. 31 of 2012 and other connected cases interference was declined and appeal was dismissed. 2. In said circumstances, we find it appropriate to decline interference. appeal stands dismissed in terms of verdict passed in Tax Case No. 31 of 2012 and other connected matters. Sd/- Sd/- (P. R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Brijmohan Asstt. Commissioner of Income-tax, Central Circle-1, Raipur (C.G.) v. Sarda Energy & Minerals Ltd