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
67,000/- were found. Hence, going by
this chart, suspicion, if any, gets raised qua the source of source of
M/s Darkwell Dealers Pvt. Ltd and not the assessee. There was no
evidence whatsoever brought on record by the AO to show that the
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cash deposits made in the accounts of the proprietary concerns
represented unaccounted monies
