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
11.
From reading of sub-section (3) of Section 4 of the Act of
2000, it clearly transpires that the penalty can be imposed on the person
carrying the goods with documents specified in sub-section (1) only on the
ground that the documents accompanying the goods are fake or false in
respect of any particulars contained therein. This penalty
