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3 results for “section 68”+ Natural Justiceclear

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Key Topics

Section 153A6Section 685Section 1322Section 260A2Search & Seizure2Addition to Income2

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

ITA/8/2022HC Gauhati16 Dec 2024

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

For Respondent: Dr. A. Saraf, Senior Advocate
Section 132Section 153ASection 260ASection 68

justice at all stages and impelling necessity of avoiding prolongation in the life of any lis. (See : Santosh Hazari v. Purushottam Tiwari (deceased) by Lrs. [(2001) 3 SCC 179]. 24. The principles relating to Section 100 CPC, relevant for this case, may be summerised thus:- (i) An inference of fact from the recitals or contents of a document

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

ITA/10/2022
HC Gauhati
28 Sept 2023

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

Section 153ASection 260ASection 68

JUSTICE SUSMITA PHUKAN KHAUND For the Appellants : Mr. S.C. Keyal, Senior Standing Counsel, CBDT, IT (NER). For the Respondents : Dr. A. Saraf, Senior Advocate, assisted by Mr. P.K. Bora, Advocate. Date of Hearing : 13.09.2023. Date of Judgment & Order : 29.09.2023. JUDGMENT & ORDER [Sandeep Mehta, C.J.] Heard Mr. S.C. Keyal, learned senior standing counsel, CBDT, IT (NER) representing the appellants

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

ITA/5/2023HC Gauhati12 Mar 2025

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

Section 131Section 132Section 132(4)Section 139(1)Section 153A

68 of the Income tax Act, 1961. As the assessee has deliberately and wilfully concealed her unaccounted income, a conclusion which is obvious from the discussion made in the order, penalty under section 271(1)(c) is also initiated. 16. The total income of the assessee is computed as under in light of the discussions made in the foregoing paras