Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2017-18 Vs. Sh. Sahil Jain, Income Tax Officer, Ward-29(1), 117, Engineering Enclave, New Delhi Pitampura, New Delhi Pan: Afspj1105L (Appellant) (Respondent) Assessee By None Department By Sh. Manish Gupta, Sr. Dr

69D, the provisions of section 115BBE are not attracted in this case That without prejudice to the above and in the alternative, even otherwise, the learned Assessing Officer has erred both in law and on facts in holding that amount deposited in the bank by the appellant is taxable as income under section 68 of the Act and thereafter computed