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
9.
While considering the issue involved, one has to consider the object
and purpose of insertion of Section 153A in the Act, 1961 and when there
shall be a block assessment under Section 153A of the Act, 1961.
9.1 That prior to insertion of Section 153A in the statute, the relevant
provision for block assessment was under Section 158BA
