Case Law Details
Case Name : ACIT Vs Naresh Jain (ITAT Jaipur)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Jaipur
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ACIT Vs Naresh Jain (ITAT Jaipur)
In the case ACIT vs Naresh Jain before the ITAT Jaipur, the primary issue involved the applicability of Section 115BBE of the Income Tax Act, which imposes special tax rates on income assessed under Sections 68 to 69C as “Income from Other Sources.” The Assessing Officer (AO) had invoked Section 115BBE based on additions amounting to ₹2.46 crore, which were later scrutinized by the Commissioner of Income Tax (Appeals) [CIT(A)]. After partial modifications and some additions being sustained, a total of ₹1.07 crore remained under scrutiny at the ...
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