gave relief of
Rs. 418,66,34,625 on the entire addition of Rs. 418,66,34,625 made u/s 56(2)(viib ... Particular Income
Total income assessed u/s 143(3) 715, 27 , 29 ,060/-
Relief allowed u/s 154 418, 66 , 34 ,625/-
Revised total income
section (1)
of section 153A ] or the assessment year referred
to in clause (b) of sub-section (1) of section 153B ,
except with the prior ... penalty cases. When
Section 153D is juxtaposed with Section 151 and Section 274 ,
most important differences which is peculiar to Section 153D is
the word
speculation loss of Rs.63,93,418/- should
not be treated as unexplained investment u/s 69 of the Act. The assessee
filed a written ... speculation loss of Rs.63,93,418/-. Therefore, the AO made an addition
of Rs.63,93,418/-
case in confirming the disallowance u/s 14A of
the Act to the extent of Rs. 2,19,74,418/-
1(b) That ... Income Tax Rules
1962 and disallowing Rs. 2,19,74,418/- u/s 14 A of the Act .
1(d) That
hands of Shri Mansukhlal Dodhia:
i. Addition of Rs 2,92,94,418/- u/s 69 A of the Act being the
total of cash
hands of Shri Mansukhlal Dodhia:
i. Addition of Rs 2,92,94,418/- u/s 69 A of the Act being the
total of cash
4073/Del./2012
CO Nos.353, 417 & 418/Del/2012
Officer on account of deduction u/s 80IC of the Income ... 4073/Del./2012
CO Nos.353, 417 & 418/Del/2012
Section 153A are bad in law in the absence of any
incriminating material belonging
includes any income
referred to in section 68 , section 69 , section 69A , section 69B , section 69C or
section 69D , the income-tax payable shall ... section 69B .
14. Further, we find CBDT‟s Circular No.11/2019 dated 19.06.2019 reads as
under:
"SECTION 71, READ WITH SECTION 115BBE
includes any income
referred to in section 68 , section 69 , section 69A , section 69B , section 69C or
section 69D , the income-tax payable shall ... section 69B .
14. Further, we find CBDT‟s Circular No.11/2019 dated 19.06.2019 reads as
under:
"SECTION 71, READ WITH SECTION 115BBE
includes any income
referred to in section 68 , section 69 , section 69A , section 69B , section 69C or
section 69D , the income-tax payable shall ... section 69B .
14. Further, we find CBDT‟s Circular No.11/2019 dated 19.06.2019 reads as
under:
"SECTION 71, READ WITH SECTION 115BBE
