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
6.
The Commissioner of Income Tax (Appeals), vide order dated
08.04.2019, allowed the said appeal while recording a finding of fact that
the Assessing Officer had invoked the jurisdiction under Section 153A of
the Income Tax Act without there being any incriminating material
whereas the law is well settled that in the absence of incriminating
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material
