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by any authority have voluntarily withdrawn their claim and filed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