THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GREENPLY INDUSTRIES LIMITED
ITA/6/2023HC Gauhati03 Mar 2025
Bench: Honourable The Chief Justice Honourable Mr. Justice N. Unni Krishnan Nair Date Of Hearing : 25.02.2025 Date Of Judgment & Order : 04.03.2025
For Respondent: B SARMA, DR. ASHOK SARAF,MR P BARUAH,MR. N N
Section 115Section 143(3)Section 260A
143(3) of the Income Tax Act, 1961, before the Commissioner of
Income Tax(Appeals), Dibrugarh. During the pendency of the said appeal,
as noticed hereinabove, the assessee had raised certain additional grounds.
The additional Ground No. 1 so raised by the assessee, was a claim for
treating the excise duty exemption availed during the assessment year
