THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. ROHIT KARAN JAIN

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

50,000/-. However we find that other than the retracted statement there was no iota of evidence/material to substantiate the impugned additions. The Id. CIT(A) has given a finding of fact that other than the assessee's father's statement regarding the LTCG of assessee, there was no incriminating material found during search qua the assessee

THE COMMISSIONER OF INCOME TAX AND ANR vs. M/S GOLDSTONE CEMENTS LTD.