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
u/s 153A r.w.s. 143(3) on 31.12.2018 is an abated
Page No.# 13/22
assessment..
2. The Ld. CIT(A) was not justified in deleting the addition stating that in
absence of any incriminating material the addition made by the AO in the impugned
order is deleted while the original assessment in this case for Ay 2014-15 was abated
