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1 result for “reassessment u/s 147”+ Section 9(1)(vi)clear

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Key Topics

Section 153A3

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

vi) Many such individuals have voluntarily without any enquiry by any authority have voluntarily withdrawn their claim and filed Page No.# 7/22 revised return. vii) As per the Investigation Report of the Directorate of Income Tax (Investigation), Kolkata statements of brokers, operators, director of paper companies that has bought these shares, directors of Penny stock companies all confess to such