M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX
C.A. No.-003738-003739 - 2023Supreme Court16 May 2023
Bench: HON'BLE MR. JUSTICE K.M. JOSEPH
Section 260A
condoned.
2.
Leave granted.
A. THE FACTS
3.
The appellant-assessee carried on business as
carriage contractor for bitumen loaded from oil
companies namely HPCL, IOCL and BPCL from Haldia. The
goods were to be delivered to various divisions of the
Road Construction Department of the Government of
Bihar. According to the appellant, it has been in the
business
