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
31. The Income Tax Appellate Tribunal, Guwahati Bench at Kolkata, after
considering the decisions applicable to the matter, relied upon by the
assessee, as well as noticing the order passed by the Commissioner of
Income Tax (Appeals), Dibrugarh, and the provisions of the Office
Memorandum, dated 07.01.2003, issued by the Ministry of Commerce and
Industry, Government of India, concluded
