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
26. The decision of the Jammu & Kashmir High Court in the case of Shree
Balaji Alloys(supra), was also considered by the Hon'ble Supreme Court in
its decision in the case of Chaphalkar Brothers(supra) and it was upheld.
The conclusions so drawn by the Hon'ble Supreme Court, in this
connection, being relevant, is extracted hereinbelow
