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
Section 153A of the Income Tax Act, the respondent e-filed
his return of income and thereafter, proceedings were carried out and
ultimately, the Assessing Officer has issued Assessment Order dated
31.12.2018 and assessed the income of the assessee at Rs.4,25,30,080/-.
4. The relevant portions of the impugned Assessment Order dated
31.12.2018 are reproduced hereunder
