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
57 of 2017, dated 2-2-2017]; the Hon'ble Karnataka High Court
in CIT v. IBC Knowledge Park (P) Ltd. [2016] 385 ITR
346/69 taxmann.com 108 (kar.); the Hon'ble Calcutta High Court in Pr. CIT
v. Salasar Stock Broking Ltd. [GA No. 1929 of 2016, date 24-8-2016] and
the Hon'ble Bombay High Court
