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
100 of Code of Civil Procedure,
1908 (hereinafter referred to as ‘CPC’), is made applicable in respect of
appeal filed under Section 260A of the IT Act.
9. Pertinent that this Court while admitting the appeal on
24.05.2023 formulated the following substantial questions of law:-
(a) Whether the learned Tribunal erred in law in holding that
assessee had discharged
