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
40,50,000/- is
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his hand in his sworn statement u/s 131 of the Act on 09/09/2016.
13.
However on perusal of the Return of Income for the period under
consideration, it is seen that the disclosed amount of Rs.4,23,30,000/-
for the financial year 2013-14 relevant to the assessment year
