PRINCIPAL COMMISSIONER OF INCOME TAX RAJBAGH SRINAGAR vs. M/S GRAVITA METAL INC INDUSTRIAL ESTATE KATHUIA J AND K
ITA/1/2024HC J&K31 Oct 2024
Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY
Section 12Section 17Section 4Section 6Section 67Section 69
10.
Having heard learned Counsel for the parties and perused the
material on record, we are of the considered opinion that the questions of
law framed by the Petitioners herein for making reference to the High Court
for determination actually do not arise out of the proceedings. Once it is
conceded by the Petitioners that the goods seized
