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