Shri Gautham Chand Jain vs Assistant Commissioner Of Income Tax on 4 March, 2025
includes any income referred to in section 68 , section
69 , section 69A , section 69B , section 69C or section 69D and
reflected in the return ... furnished under Section 139 ;
or
(b) determined by the Assessing Officer includes any
income referred to in section 68 , section 69 , section