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
24. The said decision of the High Court of Jammu & Kashmir in the case
of Shree Balaji Alloys(supra), was assailed by the Revenue Department
before the Hon'ble Supreme Court in the case of reported in Commissioner
of Income Tax, Jammu & Anr. v. Shree Balaji Alloys, reported in (2018)
13 SCC 373. The Hon'ble Supreme Court upheld