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
154 taxmann.com 360 (SC); (iii) Principal Commissioner of
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Income-tax (Central) 2 Vs. Jay Ambey Aromatics, reported in [2023]
156 taxmann.com 691 (SC) and (iv) Principal Commissioner of
Income-tax Central 2 Vs. S.S. Con Build (P) Ltd., reported in [2023]
151 taxmann.com 317 (SC).
13.
The Hon’ble Supreme Court, in Abhisar Buildwell (P) Ltd.
(supra
