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
3. The brief facts of the case are that the sole respondent submitted
Income Tax Returns under Section 139(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
