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2 results for “house property”+ Section 7clear

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Key Topics

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

Section 260A of the Income Tax Act, 1961 preferred by the Revenue/Income Tax Department, involve identical question of facts and law and hence, the same are being heard together and decided by this common judgment and order. Page No.# 3/14 2. These appeals are directed against the order passed by the Income Tax Appellate Tribunal (in short, ITAT), Guwahati Bench

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

7) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.” 8. Reading of the aforesaid provision, it is apparent that the appeal under Section 260A