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
6) The High Court may determine any issue which—
(a) has not been determined by the Appellate Tribunal; or
(b) has been wrongly determined by the Appellate Tribunal,
by reason of a decision on such question of law as is referred to
in sub-section (1).
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(7) Save as otherwise provided in this Act, the provisions
