DHUKHA RAM,BHINMAL vs. ACIT CIRCLE, BARMER

ITA 1132/JODH/2025Status: DisposedITAT Jodhpur11 August 2026AY 2016-178 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that section 115BBE can only be applied if the income is first brought within the ambit of sections 68 to 69D. Merely surrendering an amount during a survey does not automatically attract section 115BBE without fulfilling the conditions of the specified deeming provisions.

What were the facts?

During a survey, the assessee surrendered ₹6,25,000 and offered it to tax in his return at normal rates. The AO applied the special tax rate under section 115BBE to this surrendered amount without invoking specific deeming provisions.

What were the issues?

Whether section 115BBE can be applied to an amount surrendered and offered to tax at normal rates without invoking specific deeming provisions like sections 68 to 69D.

Which sections of the Income-tax Act were involved?

Section 115BBE,Section 68,Section 69,Section 69A,Section 69B,Section 69C,Section 69D,Section 143(3)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI AMIT SHUKLA, HON’BLE JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER Dhukha Ram ACIT Circle 01, Opp. Shivraj Stadium, Barmer Raniwara Road, Bhinmal- 343029 PAN No. ATQPD 2613 R Assessee by Rajendra Jain, Advocate (Physical) Revenue by Prerna Choudhary, Addl. CIT-DR (Physical) Date of Hearing 11 / 08 / 2026. Date of Pronouncement 11 / 08 / 2026. PER BENCH: The present appeal has been filed by the assessee against the order dated 22.10.2025 passed by the Ld. Addl./JCIT(A)-5, Kolkata, arising from the assessment order passed under section 143(3) of the Income-tax Act, 1961 for the Assessment Year 2016-17. The principal grievance raised by the assessee is against the application of the special rate of tax prescribed under section 115BBE to the amount of ₹6,25,000, which had been surrendered during the course of survey and was duly offered to tax by the assessee in the return of income.

2 Asst. Year: 2016-17

2.

The relevant facts are that the assessee is an individual engaged in the business of retail trading of medicines and also derives income from operation of a sonography machine. A survey un

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 115BBE

All 8,662 judgments and leading authorities on Section 115BBE →

Recent GST High Court judgments

Search GST case law →