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
reassess the same. Section 153A of the
Act reads as under:
‘153A. Assessment in case of search or requisition - (1)
Notwithstanding anything contained in Section 139, Section 147,
Section 148, Section 149, Section 151 and Section 153, in the case of
a person where a search is initiated under Section 132 or books of
account, other documents or any assets
