THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.
ITA/8/2022HC Gauhati16 Dec 2024
Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
For Respondent: Dr. A. Saraf, Senior Advocate
Section 132Section 153ASection 260ASection 68
22. In Dy. Commnr. Hardoi v. Rama Krishna Narain (AIR 1953 SC 521)
also it was held that a question of law of importance to the parties was a
substantial question of law entitling the appellant to a certificate under (the
then) Section 100 of the CPC.
23. To be “substantial” a question of law must be debatable, not
previously
