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

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

96 to 105 of the paper book wherein the affidavit of the assessee retracting the statement is found to be reproduced wherein he alleged coercion and duress to obtain it. The Ld. AR drew our attention to the decision of the Hon'ble Delhi High court in the case of Pr. CIT, Delhi-2 Vs. Best Infrastructure (India