THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.
ITA/8/2022HC Gauhati16 Dec 2024
Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
For Respondent: Dr. A. Saraf, Senior Advocate
Section 132Section 153ASection 260ASection 68
purchased and the amount of premium were
not specified by certain companies, namely Super Finance Ltd.
Kolkata, Ganga Builders Ltd. Kolkata. Furthermore, these companies
had not enclosed the bank statement.
(vi) In addition to above, AO found that:
Page No.# 20/29
a. Out of the four companies at Mumbai, two companies were found
to be non-existent at the address
