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Section 153A4 Section 683 Section 1322 Search & Seizure2

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

bogus but genuine. It could be entered into in the circumstances appearing and there is a reason for its entering by the assessee for their business with the company. 7. In our opinion, the aforesaid finding being a finding of fact, this court cannot upset such finding of fact in this appeal filed under section 260A ibid. As a matter

THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. ROHIT KARAN JAIN

ITA/5/2023