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
search and seizure as per Section 132 of the IT Act
being conducted in the office premises of the respondent company
as well as in the residence of family members and other business
concerns etc., the Assessing Authority having doubted the sale
transaction in respect of few companies, framed assessment under
Section 153A/143 (3) of the IT Act and determined
