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
reassess taking into consideration the other
material in respect of completed assessments/
unabated
assessments.
Meaning
thereby,
in
respect of completed/unabated assessments, no
addition can be made by the AO in absence of any
incriminating material found during the course of
search under Section 132 or requisition under
Section 132A of
the Act,
1961.
However,
the
completed/unabated assessments
