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
25. The Hon'ble Supreme Court, thereafter, in its decision in the case of
Commissioner of Income Tax-I, Kolhapur v. Chaphalkar Brothers, Pune,
reported in (2018) 13 SCC 358; had an occasion to again consider its
earlier decision in the case of Sahney Steel & Press Works Ltd.(supra) and
Ponni Sugars & Chemicals Ltd. (supra); and had concluded, as under
