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
12.
With a view to find out as to whether there is any provision in
the Act of 2000 relating to imposition of penalty for bypassing the
Commercial Taxes Check Post, we went through the entire Act. We,
however, stumbled on Section 6 of the Act of 2000 which, for facility of
reference, is reproduced hereinbelow:
“6. Application of certain
