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
131 of the Act on
21/12/2018 relevant part of the same is reproduced below:
Q. No.11:- I am showing you the statement of Shri Karan
Jain recorded on oath u/s 132(4) of the Income Tax Act, 1961
wherein he admitted that your family member has booked
bogus LTCG by pre arranged manner to route the unaccounted
income. The same
