ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(4), MUMBAI vs. SHRI YOGENDRA KANODIA, MUMBAI
In the result, the appeal filed by the revenue is dismissed
ITA 1544/MUM/2023[2019-20]Status: DisposedITAT Mumbai18 Dec 2023AY 2019-20
Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalacit-Cc-5(4), Vs. Mrs.Rashmiyogendra Room No.1924,19Th Kanodia(Legal Heir Of Floor, Air Late Shri Yogendra Indiabuilding, Surajmal Kanodia) Nariman Point, 1 St Floor,Samudra Mumbai-400021. Tarang, Keluskarroad, Northshivajipark,Dadar, Mumbai-400028. Pan/Gir No. : Aadpk4863A Appellant .. Respondent
For Appellant: Shri.Rameshwar Meena.Sr.DRFor Respondent: Shri.Ajay.R.Singh.AR
Section 69A
plain reading of the above provisions, two conditions are required to be satisfied to attract the provision of clause (a) of Sub- section 1(1) of Section 115BBE of the Income Tax Act1961The two conditions are:
i) Total Income includes any income referred to in Section 68,
Section