PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI
The appeal of the assessee is partly allowed
ITA 4/JAB/2024[2017-18]Status: DisposedITAT Jabalpur13 Feb 2026AY 2017-18
Bench: Shri Anadee Nath Misshra
Section 115BSection 133ASection 143(3)Section 154Section 234ASection 250Section 68
69B , section 69C or section 69D, at the rate of thirty per cent; and (b) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of income referred to in clause (a).”
10. The provisions of section 115BBE thus provides that where the income of the assessee includes