If section 69 not invoked by AO in Order u/s 143(3) then section 115BBE can’t invoked for rectification u/s 154

ACIT Vs Shri Sudesh Kumar Gupta (ITAT Jaipur)

The issue under consideration is whether CIT(A) is justified in quashing the action of the AO u/s 154 of the Act in applying provision of section 115BBE of the IT Act on undisclosed investment surrendered during the course of survey proceedings?

In the present case, during the course of surve

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