Page No.# 1/3 vs M/S Goldstone Cements Ltd
2023 Latest Caselaw 3704 Gua

                                                                Page No.# 1/3

GAHC010094622022




                          THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                                Case No. : ITA/10/2022

         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. AADCG2870Q).


          Linked Case : ITA/9/2022

         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
                                                      Page No.# 2/3

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. AADCG2870Q).


Linked Case : ITA/7/2022

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
OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX
GUWAHATI AYAKAR BHAWAN
7TH FLOOR GS ROAD
GUWAHATI 05

    VERSUS

M/S GOLDSTONE CEMENTS LTD.
VILLAGE MUSIANG LAMARE (OLD) KHLIEHRIAT
EAST JAINTIA HILLS
MEGHALAYA
793200
                                                                      Page No.# 3/3


  For the appellants    : Mr. S.C. Keyal, Senior Standing Counsel,
                         CBDT, IT (NER)
  For the respondents   : Dr. Ashok Saraf, Senior Advocate

Assisted by Mr. P.K. Bora, Advocate

-BEFORE-

HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE SUSMITA PHUKAN KHAUND 13-09-2023

Arguments have been heard. Judgment reserved.

JUDGE CHIEF JUSTICE

Comparing Assistant