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
32,94,00,000/- and accordingly added Rs.
34,69,54,848/- to the income of the respondent company under
Section 68 of the IT Act. Aggrieved by the aforesaid order of the
Assessing Officer, the respondent preferred an appeal before the
learned Commissioner of Income Tax (Appeals), Guwahati-2
(hereinafter referred to as the ‘Appellate Authority’) and the said
