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3. The learned Commissioner of Income-tax [Appeals] is not justified in law and on facts in confirming the addition made by the learned assessing officer amounting to Rs.5,98,814/- as an anonymous donation by invoking the provisions of section 115 BBC of the Act without appreciating that the appellant's case falls under the provisions of sub-section [2] of section 115 BBC of the Act, and consequently no additions could have been made under section 115 BBC of the Act, on the facts and circumstances of the case.