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
penny stock.
Summing up the above facts, it appears that the assessee is basically a
salaried person and does not bear even minimum interest and
information in regard to the share trading. In his statement recorded on
oath u/s 132(4) on 02.06.2016, he has admitted the fact of routing the
unaccounted income of the family