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
4. Mr. S.C. Keyal, learned Standing Counsel for the appellants
submits that the impugned order of the Second Appellate Tribunal is
totally erroneous. He further submits that the respondent/assessee
has not been able to establish the source of source as regards the
transaction in question and as such, the order of the Assessing
Authority under Section 68
