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
reassessment
order; then the AO cannot legally proceed further with
the assessment/reassessment and/or make any other
items
of
additions/disallowances,
because
the
jurisdictional fact on the strength of which he assumed
section 153A jurisdiction is absent or not in existence.
In the light of the aforesaid discussion, and in our
considered
opinion,
this
alternate
plea
of
Shri
Dudhwewala is well founded
