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
1 (Goldstone
Cements Limited Hard Drive-1) did not constitute
incriminating material and thus reassessment under
Sections 153A and 153C
