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
68 of
share application money of Rs.5,38,35,000/- received
from M/s Hari Trafin Private Limited?
ITA No.7/2022
1.
Whether, on the facts and circumstances of
the case, Hon’ble ITAT, Gauhati Bench, Guwahati was
justified in holding that the seized document GCL-HD-1
referred by the Assessing Officer for justifying the
additions made under Section
