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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