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3 results for “section 68”+ Section 6(2)clear

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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

2. This appeal is preferred under the provision of Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the ‘IT Act’) against the impugned order dated 10.12.2021 passed by the Income Tax Appellate Tribunal, Gauhati Bench in I.T.A. Nos. 126 to 131/GAU/2020 for the Assessment Year 2011-12 to 2015-16 & 2017- 18. Page No.# 3/29

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

68 of the Act did not constitute ‘incriminating material’? Proposed substantial question of law as per the Interlocutory Application filed in ITA No.9/2022 - 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 of the Income Tax Act? 2. Whether

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