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
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), while affirming the view taken by the Delhi High Court in the case
of Commissioner of Income Tax, Central
