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
292/[2016]
387 ITR 529 (Guj.) has held as under:
“8.
For the reasons stated hereinbelow, we are in complete agreement
with the view taken by the Delhi High Court in the case of Kabul Chawla
(supra) and the Gujarat High Court in the case of Saumya Construction
(supra), taking the view that no addition can be made in respect
