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
54,848/- cannot
be countenanced.
(iv) Perusal of alleged cash trail prepared by the AO in relation to M/s
Orchid FinleasePvt Ltd, shows that it was the source of source of M/s
Darkwell Dealers Pvt. Ltd. where cash deposits in the account of the
payers to the extent of Rs.97,67,000/- were found. Hence, going by
this chart, suspicion
