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
B E F O R E –
HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI
HON’BLE MR. JUSTICE KAUSHIK GOSWAMI
For the Appellant(s) : Mr. S.C. Keyal, Advocate.
For the Respondent(s) : Ms. P. Jain, Advocate (through video-
conferencing), Mr. H. Betala and Ms. P.K.
Khakolia, Advocates.
Date of Hearing : 11.03.2025.
Date of judgment : 13.03.2025.
Page No.# 2/22
J UDGMENT
