Section 69B in The Income Tax Act, 1961
69B. [ Amount of investments, etc., not fully disclosed in books of account. [Inserted ... Section 19 (w.e.f. 1.4.1965).]
-Where in any financial year the assessee has made investments or is found to be the owner
assessee, - (a) includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected ... under section 139; or (b) determined by the Assessing Officer includes any income referred to in section 68, section 69, section 69A, section 69B, section
section 271AAB, direct that, in a case where the income determined includes any income referred to in section 68, section 69, section 69A, section 69B ... section 115BBE: Provided that no penalty shall be levied in respect of income referred to in section 68, section 69, section 69A, section 69B, section
section (3) of section 56; (u) the form in which appeal may be filed and the fee thereof under sub-section (3) of section ... section (2) of section 69A; (za) the procedure and safeguards for monitoring and collecting traffic data or information under sub-section (3) of section 69B
assessee includes any income referred to in
section 68 , section 69 , section 69A, section 69B, section 69C or section 69D,
the income-tax payable shall ... income-tax calculated on income referred to in section
68, section 69, section 69A, section 69B, section 69C or section 69D, at the
rate
Section 70 in Motor Vehicles Act, 1939
70. Power to make rules.
(1) A State Government may make rules regulating the construction, equipment and maintenance ... referred to in clause (a) or clause (b) of sub-section (1) of section 69B] [Inserted by section
section 69D. - (1) Where the total income of an assessee includes any income referred to in section 68, section 69, section 69A, section 69B, section ... income-tax calculated on income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, at the rate
Section 69B in The Information Technology Act, 2000
69B. Power to authorise to monitor and collect traffic data or information through any computer resource ... when called upon by the agency which has been authorised under sub-section (1), provide technical assistance and extend all facilities to such agency
under section 143(3) has already been completed and an addition of Rs. 6,83,50,000 have been made under section 69B ... additions of Rs. 6,83,50,000 were made under section 69B . However, a further opportunity was given to the assessed. A copy of Annexure
that the provisions of Section 142A(1) of the Act
are merely machinery provisions and the substantive provisions
of Section 69B cannot be overridden ... legislature.
12. While the omitted section 52(2) applied to the
transferor of the property, section 69B applies to the
transferee - the purchaser
