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
1. That in the fact and circumstances of the case and the law in this matter, the
Ld. CIT(A) is not justified in deleting the addition stating that the assessment for the Ay
2014-15 is non-abated and stood already completed despite the fact that the original
assessment in this case for Ay 2014-15 against the return
