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
68 of the Act which has been elaborated in the preceding
paragraph.”
16. Reading the aforesaid paragraphs of the impugned Second
Appellate Tribunal’s order, it is manifestly apparent that the decision of the
Second Appellate Tribunal is based on evidence. This Tribunal while
exercising jurisdiction under section 260A of the IT Act, cannot re-
appreciate the evidences on record
