Appeal is partly allowed
Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Agrawal Diamonds, Acit (Central)-2, 14-17, Platinum Plaza, Bhopal Near Mata Mandir, बनाम/ T.T. Nagar, Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Aamfa1006C Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 15.02.2024
69B are not applicable and therefore, addition sustained at Rs. 18,44,749/- be kindly deleted. 4. That on the facts and in the circumstances of the case and in law it be held that the provision of section 115BBE are not applicable in the case of assessee and therefore the findings of the ld. Lower Authority in this regard