Pr. Commissioner Of Income Tax,Guwahati, Aayakar Bhawan, Guwahati v. M/S Numaligarh Refinery Limited,Christian Basti, G.s. Road, Guwahati
High Court
09 Jun 2023 In favour of: Revenue
Forum / Bench
High Court · asghccis
Parties
Pr. Commissioner Of Income Tax,Guwahati, Aayakar Bhawan, Guwahati v. M/S Numaligarh Refinery Limited,Christian Basti, G.s. Road, Guwahati
Date of order
09 Jun 2023
Assessment year(s)
2007-08, 2011-12, 2012-13, 2013-14
Outcome
Allowed
Case summary
In Pr. Commissioner Of Income Tax,Guwahati, Aayakar Bhawan, Guwahati v. M/S Numaligarh Refinery Limited,Christian Basti, G.s. Road, Guwahati, the High Court (2023) allowed the appeal. The decision went in favour of the Revenue.
Decision: 2013-14 in the present appeal, is allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
GAHC010092232020
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : I.A.(Civil)/367/2023 In ITA/2/2023
PR. COMMISSIONER OF INCOME TAX,GUWAHATI, AAYAKAR BHAWAN, GUWAHATI-781005.
VERSUS
M/S NUMALIGARH REFINERY LIMITED,CHRISTIAN BASTI, G.S. ROAD, GUWAHATI-781005.
For the Applicant : Mr. S. Chetia, Senior Standing Counsel, Income Tax Department.
For the Respondent : Mr. J. Roy, Senior Advocate assisted by Mr. S.S. Roy,Advocate.
– B E F O R E –
HON’BLE THE CHIEF JUSTICE
HON’BLE MRS. JUSTICE MITALI THAKURIA
09.06.2023
The instant Interlocutory Application filed by the applicant for dispensingwith the requirement of filing the original/certified copy of the order dated13.09.2019 passed by the Income Tax-Appellate Tribunal, Guwahati Bench,
Guwahati in ITA No.5 to 8 (Gau)/2014 for A.Y. 2007-08 to 2010-11 and ITANo.89/Gau/2016 for A.Y. 2011-12, ITA No.90/Gau/2016 for A.Y. 2012-13 andITA No.27/Gau/2017 for A.Y. 2013-14 in the present appeal, is allowed.
JUDGE
CHIEF JUSTICE
Comparing Assistant
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