income.]
SECTION 115BBE
[3052][Tax on income referred to in section 68 or section
69 or section 69A or section 69B or section ... 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
Sh. Kulwant Singh, Mohali vs Dcit, Chandigarh on 20 March, 2019
आयकर अपील य अ
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 115BBE :
Provided that no penalty shall be levied in respect of income referred
to in section 68 , section 69 , section 69A , section 69B , section
assessee includes any income referred to in Section 68 , Section 69 .
Section 69A , Section 69B , Section 69C or Section 69D (specified income) and
such income ... 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
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 115BBE:
Provided that no penalty shall be levied in respect of income
referred to in section 68, section 69, section 69A, section
69B, section
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
income referred to in section 68 or section 69 or section 69A or
section 69B or section 69C or section 69D
115BBE . 1(1) Where ... Includes any income referred to in section 68 or section 69 or section
69A or section 69B or section 69C or section 69D and reflected
prescribed u/s 115BBE on the surrendered income included in the ITR, treated by
the AO as income u/s 69B in the assessment order ... course of assessment under section 143(3) of the
Act, the assessing officer assessed the said income under section 69B
read with section 115BBE
Section 115BBE
115BBE . (1) Where the total income of an assessee,-
(a) includes any income referred to in section 68 , section 69 , section69A ,
section 69B ... 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 115BBE of the Act, the income
tax on income referred to in Section 68 or Section 69 or Section 69A or
Section 69B ... Section 69C or Section 69D are chargeable to tax at a
higher rate. Now a perusal of the provisions of Section 68 , 69 , 69A , 69B
