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 132Section 153ASection 260ASection 68
109 of the Code or Article 133(1)(a) of the Constitution. The
substantial question of law on which a second appeal shall be heard need
not necessarily be a substantial question of law of general importance. In
Guran Ditta v. T. Ram Ditta (AIR 1928 PC 172), the phrase `substantial
question of law’ as it was employed
