COMMISSIONER OF INCOME TAX Vs. GOLDSTONE CEMENTS LIMITED

JUDGEMENT

(1.) Heard Mr. S.C. Keyal, learned senior standing counsel, CBDT, IT (NER) representing the appellants and Dr. A. Saraf, learned senior counsel, assisted by Mr. P.K. Bora, learned counsel for the respondent(s).

(2.) These 3(three) income tax appeals have been preferred by the revenue under Sec. 260A of the Income Tax Act, 1961 for challenging the judgment/order dtd. 10/12/2021 passed by the Income Tax Appellate Tribunal, Gauhati Bench, Virtual Hearing at Kolkata in ITA Nos.126 to 131/GAU/2020 arising from assessment years 2011-12 to 2015-16 and 2017-18. As all the appeals involve identical factual and legal issues, hence, the same have been heard together and shall be decided by this common judgment.

(3.) The revenue has filed the 3(three) appeals aforestated proposing the following substantial questions of law:-