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
d. None of the investor-companies appeared before the A.O.
11.15 It was in light of the above conspectus of facts that it was
held by the Hon'ble Apex Court, that the Assessee-Company failed to
discharge the onus required under Section 68 of the Act. However in
the case on hand, we find that, the assessee
