THE COMMISSIONER OF INCOME TAX AND ANR vs. M/S GOLDSTONE CEMENTS LTD.
ITA/10/2022HC Gauhati28 Sept 2023
Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
Section 153ASection 260ASection 68
block assessment under section
153A;
ii) all pending assessments/reassessments shall
stand abated;
iii) in case any incriminating material is found/
unearthed, even, in case of unabated/completed
assessments,
the
AO
would
assume
the
jurisdiction to assess or reassess