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2 results for “house property”+ Section 1(5)clear

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Section 683Section 260A2

PR. COMMISSIONER OF INCOME TAX vs. M/S BRAHMAPUTRA CRACKER AND POLYMER LIMITED....b

ITA/16/2022HC Gauhati11 Apr 2023

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

Section 260A

5. In support of his contentions Mr. Keyal has placed reliance on the following judgments of the Hon’ble Supreme Court 1. Commissioner of Income Tax, Trivandrum Vs. Autokast Limited, (2002) 9 SCC 607. 2. Bongaigaon Refinary and Petrochemicals Limited Vs. Commissioner of Income Tax, Assam, reported in (2001) 10 SCC 289. 3. Commissioner of Income Tax, Bihar II, Patna

THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

ITA/8/2022HC Gauhati16 Dec 2024

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

For Respondent: Dr. A. Saraf, Senior Advocate
Section 132
Section 153A
Section 260A
Section 68

5) ‘The High Court was grossly in error in trenching upon the appreciation of evidence under Section 100 CPC and recording reverse finding of fact which is impermissible." Page No.# 22/29 18. Reference is also made to the decision of the Apex Court in the case of Hamida & others (supra). Paragraph No. 6 is reproduced hereunder for ready reference