Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By The Order Of The Ld. Cit(A) Dt. 20/01/2023 In Appeal No. 10853/2018-19/It/Cit(A)-5/Ldh/2021-22 For The A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 20/01/2023 Which Is Hereinafter Referred To As The Impugned Order.

69D of the Act & as such provisions of sec 115BBE are not applicable. Moreover, the taxes on such income declared had been duly paid by the assessee. 9. However, the Ld. AO without considering the detailed replies filed by the assessee passed the .assessment order dated 27.09.2021 u/s 143(3) of the Act and in the assessment order, although