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
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 ... 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
could be deemed as income under section 69 only and not under section 69B . As held by the M.P. High Court in mandlal Jaiswal ... relevant section for making the addition. Further even if the correct section to be applied for, the deeming of the income is section 69 only
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 ... 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
referred to in section
(a) includes any income referred to
68, section 69 , section 69A ,
in section 68 , section 69 ,
section 69B , section ... referred to in section 68 , Officer includes any income
section 69 , section 69A , referred to in section 68 , section
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
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
assessment competed u/s 143(3) did not determine the said income assessable
u/s 68 , section 69 , section 69A , section 69B , section 69C , section ... post-amended
provisions of section 115BBE talks about the income referred to in section
68 , section 69 , section 69A , section 69B , section 69C or 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
section 69D .
115BBE. (1) Where the total income of an assessee includes any income referred to
in section 68 , section 69 , section 69A , section 69B ... 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
