COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION vs. M/S DEEPWATER PACIFIC 1 INC
ITA/11/2022HC Uttarakhand02 Nov 2022
Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE
Section 31Section 53
Section 31 on 16.02.2016 and, thereafter, the case was
re-opened for hearing. As per the Special Investigation
Branch’s report, the trader had provided Form-F
5
(license of storing minerals) to the District Mining
Officer Udham Singh Nagar and, as per this, the trader
had taken in a huge quantity of outlet of general sand
during the year
