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
4) The appeal shall be heard only on the question so formulated, and
the respondents shall, at the hearing of the appeal, be allowed to argue
that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or
abridge the power of the court to hear, for reasons