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
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 and deserves to be
accepted.
8.23.
In view of the above and on perusal of the
impugned re-assessment order, we note that the only
addition made
