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1 result for “disallowance”+ Section 23clear

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Key Topics

Section 153A3

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

23,30,000/- Assessed Income : Rs.4,25,30,080/-” 5. Being aggrieved with the Assessment Order dated 31.12.2018, the respondent preferred an appeal before the Commissioner of Income Tax (Appeals), Guwahati under Section 250 of the Income Tax Act, raising as many as 16 grounds. 6. The Commissioner of Income Tax (Appeals), vide order dated 08.04.2019, allowed the said appeal