THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. ROHIT KARAN JAIN

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

23,30,000/- as the same has been made for a year whose assessment stood already completed by virtue of expiration of time limit to issue a notice under Section 143(2) of the Act and without there being any reference to any incriminating material or document. The above grounds of appeal are, hereby, allowed. While adjudicating the above grounds

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