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 companies all confess to
such a scheme with detailed modus operandi which tallies
with actual transactions.
viii) The assessee is one such beneficiary who has taken entry of
LTCG.
ix) The assessee as well as the Key Person of Comfort
Securities Ltd Shri Anil Agarwal, admitted the fact of
booking pre-arranged LTCG in their sworn statement
