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
48,17,658/- was
imposed upon the Respondent-Company purportedly under Section 69 (1)
(o) of the J&K VAT Act, 2005 [“the Act of 2005”]. The penalty was
imposed in reference to an incident which took place on 15th of November,
2016 when a vehicle carrying the goods of the Respondent-Company was
intercepted at Lower Munda Check Post
