LAWS(GAU)-2024-12-44

COMMISSIONER OF INCOME TAX Vs. GOLDSTONE CEMENTS LIMITED

Decided On December 17, 2024
COMMISSIONER OF INCOME TAX Appellant
V/S
Goldstone Cements Limited Respondents

JUDGEMENT

(1.) Heard Mr. S.C. Keyal, learned Standing Counsel, CBDT, IT for the appellants as well as Dr. A. Saraf, learned Senior Counsel assisted by Mr. P.K. Bora, learned counsel for the respondent.

(2.) This appeal is preferred under the provision of Sec. 260A of the Income Tax Act, 1961 (hereinafter referred to as the 'IT Act') against the impugned order dtd. 10/12/2021 passed by the Income Tax Appellate Tribunal, Gauhati Bench in I.T.A. Nos. 126 to 131/GAU/2020 for the Assessment Year 2011-12 to 2015-16 and 201718.

(3.) The facts relevant for the purpose of this appeal are as follows: