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Section 2634 Section 115B3 Section 682

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

ITA/15/2021HC Kerala25 Aug 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S BHIMA JEWELLERSFor Respondent: COMMISSIONER OF INCOME TAX

Section 115Section 115BSection 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

search or seizure conducted under section 132 of the Act. It is pointed out that section 15BBE is a similar special provision introduced with respect to any undisclosed income coming within the purview of sections 68, 69, 69A, 69B, 69C and 69D, It is pointed out that section ITA No.15 of 2021 -17- 115BBE was introduced in the statute book