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
2 raised by the
assessee is allowed.”
32. Dr. Saraf, learned senior counsel for the sole respondent, in this
connection, has relied upon the decision of the High Court of Judicature of
Bombay in the case of Commissioner of Income Tax-IV v. Harinagar
Sugar Mills Ltd.[order, dated 04.01.2017, in Income Tax Appeal No.
1132/2014]. The High Court