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Income Tax Officer, Dcit/Acit, Circle v. M/S Goldstone Cements Ltd

High Court 29 Sep 2023 In favour of: Assessee
Forum / Bench
High Court · asghccis
Parties
Income Tax Officer, Dcit/Acit, Circle v. M/S Goldstone Cements Ltd
Date of order
29 Sep 2023
Assessment year(s)
Outcome
Dismissed

Case summary

In Income Tax Officer, Dcit/Acit, Circle v. M/S Goldstone Cements Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

GAHC010094622022 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/2000/2023 1: THE COMMISSIONER OF INCOME TAX AND ANR. OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX GUWAHATI AAYAKAR BHAWAN SEVENTH FLOOR G.S. ROAD GUWAHATI-781005. 2: INCOME TAX OFFICER, DCIT/ACIT, CIRCLE-3, GUWAHATI OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX GUWAHATI AAYAKAR BHAWAN SEVENTH FLOOR G.S. ROAD GUWAHATI-781005. VERSUS M/S GOLDSTONE CEMENTS LTD. VILLAGE- MUSIANG LAMARE (OLD) KHLIEHRIAT EAST JAINTIA HILLS MEGHALAYA-793200. (PAN NO. ). Advocate for Applicants : MR. S C KEYAL Advocate for Respondent : DR. A SARAF appearing for M/S GOLDSTONE CEMENTS LTD. – B E F O R E –HON’BLE THE CHIEF JUSTICE HON’BLE MRS. JUSTICE SUSMITA PHUKAN KHAUND 29.09.2023 In view of the judgment & order passed today (29.09.2023) in theconnected appeal being ITA No.9/2022, the interlocutory application standsclosed. JUDGE CHIEF JUSTICE Comparing Assistant
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