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
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 are requisitioned under
Section 132-A after the 31st day of May, 2003, the Assessing Officer
shall—
(a) issue notice to such person requiring him to furnish within such
period
