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
30. The Income Tax Appellate Tribunal, Guwahati Bench at Kolkata, on
considering the said issue, had, in paragraph No. 10, after noticing the
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facts involved, formulated the question arising for its consideration in the
appeal preferred by the assessee being ITA No. 232/GAU/2019, as under:
“10. We have heard the rival contentions and perused the relevant material
