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
68 of the Income tax Act, 1961.
As the assessee has deliberately and wilfully concealed her
unaccounted income, a conclusion which is obvious from the
discussion made in the order, penalty under section 271(1)(c)
is also initiated.
16.
The total income of the assessee is computed as under in light
of the discussions made in the foregoing paras
