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
Section 68 of the Act could not have been invoked or applied in AY
2017-18. For this, we find support in the decisions of the Hon'ble
Calcutta High Court in the case of Jatia Investment &Company vs CIT
(206 ITR 718) and Hon'ble Madhya Pradesh High Court in the case of
VISP
