Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble
unexplained money u/s 69A of the IT Act & to be taxed at special rate u/s 115BBE of the IT Act, 1961. Which resulted in under charge of tax and interest having total tax effect of Rs.58,50,128/-." 8.1 The Ld. AR contended that the assessee submitted detailed reply before the PCIT on the issue raised in show-cause notice