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Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)
30-12-2016 should not be revised u/s 263 of the Act on the following grounds. “3(i).The Assessing officer has failed to treat and tax the undisclosed income of Rs. 3,65,933/- as per provisions of section 115BBE of the Income-tax Act, 1961. (ii).The net profit considered by the Assessing officer on the undisclosed