BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

164/- is to be taxed on normal\nrates. As far as this remaining income is concerned, we have\nalready deleted the additions made by the AO, but short question\nis whether this surrendered income is to be taxed u/s 115BBE\nor under the normal provision. It is pertinent to note that the\n assessment year involved herein is accounting year

AMRINDER SINGH JOSAN,SRI GANGANAGAR vs. ITO, WARD-3,, SRIGANGANAGAR

In the result, the appeal bearing ITA 492/Jodh/2023 is allowed for statistical purposes

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee