income
from other sources and subjected the same to tax under
Section 115BBE of the I.T. Act. The assessment was completed
by order dated ... correctness of invoking the provisions
of Section 115BBE of the I.T. Act in respect of the additional
income
ASSESSEE/1ST RESPONDENT IS LIABLE TO PAY TAX AS
PROVIDED UNDER SECTION 115BBE OF THE ACT AND ETC.
THIS WRIT PETITION HAVING BEEN HEARD ... refusing to accept the
contention of having recourse to Section 115BBE cannot
be permitted to be interfered with.
25. Further, as regards the declaration with
head income
from other sources and taxed as per provisions of
section 115BBE of I.T. Act 1961. Since the
assessee has under reported
CONSTITUTION OF INDIA PRAYING TO DECLARE THAT
SECTION 115BBE OF THE INCOME TAX ACT, 1961, AS AMENDED
BY SECTION 2 OF TAXATION LAWS (SECOND AMENDMENT ... writ of
declaration or any other writ to declare that
section 115BBE of the Income Tax Act, 1961 as
amended by Section
also treated the unexplained
income under Section 68 r/w Section 115BBE of the Act.
3. The petitioner being aggrieved by the
assessment order preferred
also treated the unexplained
income under Section 68 r/w Section 115BBE of the Act.
3. The petitioner being aggrieved by the
assessment order preferred
been rightly treated as unexplained
money under Section 69A read with Section 115BBE of the IT
Act.
4.3 It is further submitted that ... treating the same as unexplained money under Section
69A read with Section 115BBE of the 1961 Act. Consequently,
the penalty notices are also unsustainable
Income Tax
Act, 1961 chargeable to taxed under the provisions
of section 115BBE of the Income Tax Act, 1961.
Further, penalty proceedings u/s 271AAC
also treated the unexplained income under Section 68 r/w
Section 115BBE of the Act, the cash deposits made during
the demonetization period
also treated the unexplained income under Section 68 r/w
Section 115BBE of the Act, the cash deposits made during
the demonetization period
