Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 Shri Rajesh Kumar Bajaj Acit 13, Rajesh Industries, Vs. Khandwa Industrial Estate Indore (Appellant) (Revenue ) Pan No.Ahnpb0036F Appellant By Shri S.S. Sheetal, Ar Revenue By Shri Ashishporwal, Dr Date Of Hearing 08.01.2020 Date Of Pronouncement 09.03.2020 O R D E R

115 BBE of the Income Tax Act 1961. I have carefully gone through the assessment order as well as submission of the appellant in this regard. 5.1 The appellant has taken the plea that he did not have any other income except business income. The appellant has also submitted that section 115BBE did not apply in the appellant's case