S. 153A : Assessment-Search-Cash credits-Incriminating document-Document of shareholding pattern document prepared by way of secretarial compliance report, which was filed along with company’s annual return in Form MGT-7 with ROC-Available in public domain-Would not constitute incriminating document to justify reopening of assessment of unabated/completed-No substantial question of law. [S. 132, 260A]
CIT v. Goldstone Cements Ltd. (2024) 470 ITR 749 /156 taxmann.com 529 (Gauhati) (HC)