Dr.Ganesan'S Hitech Diagnostic Centre ... vs Acit Corp Range 1, Chennai on 12 June, 2019
We fully rely on the orders of the Coordinate Bench in case of Ragavs Diagnostic
& Research Centre Pvt. Ltd. vs. ACIT (supra). Accordingly, the application of 69B
on the assessee is not warranted. So, the tax levied by the revenue on the assessee
u/s. 115BBE is liable to be rejected.