Case Law › High Court › Income Tax Officer, Dcit/Acit, Circle v....

Income Tax Officer, Dcit/Acit, Circle v. M/S Goldstone Cements Ltd.village- Musiang Lamare (Old

High Court 29 Sep 2023 In favour of: Assessee

Forum / Bench

High Court · asghccis

Parties

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.village- Musiang Lamare (Old, 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)/1951/2023 1: THE COMMISSIONER OF TAX AND ANR. OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX GUWAHATI AYAKAR BHAWAN 7TH FLOOR GS ROAD GUWAHATI 05 2: INCOME TAX OFFICER, DCIT/ACIT, CIRCLE-3, GUWAHATIOFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAXGUWAHATI AAYAKAR BHAWAN SEVENTH FLOOR G.S. ROADGUWAHATI-781005. VERSUS M/S GOLDSTONE CEMENTS LTD.VILLAGE- MUSIANG LAMARE (OLD) KHLIEHRIAT EAST JAINTIA HILLS MEGHALAYA-793200 Advocate for Applicants : MR. S C KEYALAdvocate 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.7/2022, the interlocutory application standsclosed. JUDGE CHIEF JUSTICE Comparing Assistant

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.