PR. COMMISSIONER OF INCOME TAX vs. M/S BRAHMAPUTRA CRACKER AND POLYMER LIMITED....b
ITA/16/2022HC Gauhati11 Apr 2023
Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
Section 260A
Section 260A of the Income Tax Act, 1961 preferred by
the Revenue/Income Tax Department, involve identical question of facts and law
and hence, the same are being heard together and decided by this common
judgment and order.
Page No.# 3/14
2. These appeals are directed against the order passed by the Income Tax
Appellate Tribunal (in short, ITAT), Guwahati Bench