M/S. SMS SMELTERS LIMITED,NAHARLAGUN vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI

Appeals are allowed in view of our foregoing detailed discussions

Bench: Shri S.S.Godara & Dr. A.L. Saini

2. Learned senior counsel states at bar that the first assessee M/s SMS Smelters Ltd. no more wishes to press for its four appeals ITA No..93- 96/Gau/2017. The Revenue has not raised any objection. These four assessee’s appeal(s) are dismissed as withdrawn therefore. 3. We now advert to Revenue’s appeal(s) ITA No.91

JUD CEMENT LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME, CIRCLE - SHILLONG , SHILLONG

Appeals are allowed in view of our foregoing detailed discussions