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

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND

68 of the Act constituted incriminating material or not, is purely a question of fact. As per Dr. Saraf, the appeals do not involve any question of law much less a substantial question of law and hence, the same do not merit admission. In support of his contentions, Dr. Saraf placed reliance on the following judgments : (i) Principal Commissioner

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

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