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
x)
Exactly similar entries have been taken by other family
members of the assessee for the period under consideration whose
cases are under scrutiny under the same Range.
xi) Further from data received from BSE India (As per
annexure-A) it is evident that the trading in these shares are
at a pre-determined time between pre-determined brokers