THE COMMISSIONER OF INCOME TAX AND ANR vs. M/S GOLDSTONE CEMENTS LTD.

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND

153C of the Income Tax Act was legally impermissible for the unabated/completed assessments for the relevant accounting years, is absolutely unjustified and illegal. The approach of the Appellate Tribunal in discarding such important and credible/ incriminating material while rejecting the appeals of the revenue and accepting the cross-objections filed by the assessee by the impugned judgment/order dated 10.12.2021 pertaining