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
operation as
"deemed income" under the provisions of section 69A & 69B of the Act
separately and subjected the same to taxation without ... section 115BBE of the Income-tax Act,
1961 prior to assessment-year 2017-18-reg.
With effect from 01.04.2017, sub-section (2) of section 115BBE
hands of the assessee as deemed income u/s 69 or u/s 69B / 69C etc. because the AR has
not given the details ... treated
or deemed to be income of the assessee u/s 69 / 69B / 69C of the Act when the said
sections deem investments/money
wrongly confirmed action of
ITO in framing assessment u/s 144 in place of section
143(3) simply on the ground of non-production ... agitated the confirmation of addition of Rs. 18,54,476/- made u/s 69B of
the Income Tax Act, 1961 (in short
section 115BBE of the Income-tax Act,
1961 prior to assessment-year 2017-18-reg.
With effect from 01.04.2017, sub-section (2) of section 115BBE ... assessee includes any income referred to in section(s)
68/69/69A/69B/69C/69D of the Act, no deduction in respect of any
expenditure
section 115BBE of the Income-tax Act,
1961 prior to assessment-year 2017-18-reg.
With effect from 01.04.2017, sub-section (2) of section 115BBE ... assessee includes any income referred to in section(s)
68/69/69A/69B/69C/69D of the Act, no deduction in respect of any
expenditure
section 115BBE of the Income-tax Act,
1961 prior to assessment-year 2017-18-reg.
With effect from 01.04.2017, sub-section (2) of section 115BBE ... assessee includes any income referred to in section(s)
68/69/69A/69B/69C/69D of the Act, no deduction in respect of any
expenditure
