In the result, both the appeals filed by the assessee stands allowed
Bench: Shri. Chandra Poojari & Smt. Beena Pillai
69B, 69C and 69D alone. Moreover, such income should be reflected in the return of income furnished u/s 139 or the income determined by the Assessing Officer should include any income referred to in the aforementioned Sections of the Act. In such an event, the calculation of income tax is specifically governed by the provisions of Sec.115BBE. It is submitted