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
271(1)(c)
is also initiated.
16.
The total income of the assessee is computed as under in light
of the discussions made in the foregoing paras:-
Returned income:
Rs. 2,00,080/-
Add: As discussed in para 15.2
Rs.4,23,30,000/-
Assessed Income : Rs.4,25,30,080/-”
5.
Being aggrieved with the Assessment Order dated 31.12.2018,
the respondent
