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
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Madris-Un-Niswan, reported in (1999) 6 SCC 343.
(Apex Court)
(2) Hamida & Ors. vs. Md. Khalil, reported in (2001) 5
SCC 30. (Apex Court)
(3) Aradhna Oil Mills vs. Commissioner of Income Tax &
Anr., reported in (2001) 252 ITR 607. (High Court of
Madhya Pradesh)
(4) Commissioner of Income Tax vs. Gom Industries Ltd.,
reported
