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Section 153A4 Section 683 Section 1322 Search & Seizure2

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

1) of the Income Tax Act, 1961 (hereinafter referred to as “the Income Tax Act”) on 31.07.2014 declaring income of Rs.2,00,080/-. However, a search and seizure operation under Section 132 of the Income Tax Act was conducted on the residential premises of the sole respondent on 02.06.2016 and thereafter, in continuation of that, on 11.07.2016 again a search

THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

ITA/8/2022HC Gauhati