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

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

68 of the Act which has been elaborated in the preceding paragraph.” 16. Reading the aforesaid paragraphs of the impugned Second Appellate Tribunal’s order, it is manifestly apparent that the decision of the Second Appellate Tribunal is based on evidence. This Tribunal while exercising jurisdiction under section 260A of the IT Act, cannot re- appreciate the evidences

THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. ROHIT KARAN JAIN