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

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

68 of the Act did not constitute ‘incriminating material’? Proposed substantial question of law as per the Interlocutory Application filed in ITA No.10/2022 - Whether under the present facts and circumstances of the case seized documents GCL-HD-1 are incriminating materials relevant for making assessment under Section 153A and 153C