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
24-8-2016] and
the Hon'ble Bombay High Court in CIT v. Gurinder Singh Bawa 12016]
386 ITR 483/12017] 79 taxmann.com 398. In Meeta Gutgutia (supra) the
Hon'ble Delhi High Court has considered the entire gamut of the lis in
hand and has analysed and the aforesaid legal position was reiterated
that unless there is incriminating material
