Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
section 69A with consequential tax rates u/s 115BBE of the Act 61. 5. The matter was carried in appeal before the Ld. CIT(A) NFAC, where elaborate written submissions were filed by the assessee along with supporting documentary evidence by way of an indexed paper-book consisting of 129 pages along with an application for admission of fresh evidence under