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
4,23,30,000/- as the same has been
made for a year whose assessment stood already completed by
virtue of expiration of time limit to issue a notice under Section
143(2) of the Act and without there being any reference to any
incriminating material or document. The above grounds of
appeal are, hereby, allowed.
While adjudicating the above
