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
73 to 93 to be checked)
wherein the Hon'ble High Court has held that on the sole basis of the
statement of the assessee when retracted subsequently, no addition
should be made unless there is any material to support the addition.
And in this case in hand, other than the retracted statement, no other
evidence/material was relied upon
