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TMI Blog2019 (6) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue : Sh. Abhishek Kumar, Sr. DR ORDER PER: N. K. BILLAIYA, AM This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals]-9, New Delhi, dated 20.09.2018 for Assessment Year 2013-14. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in sustaining the order of the Assessing Officer framed u/s. 154 of the Act. 3. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly the assessment was rectified u/s. 154 of the Act. 6. Assessee agitated the matter before the CIT(A) but without any success. 7. Before us the counsel for the assessee stated that the provisions of section 115 BBE do not apply in the year under consideration. It is the say of the counsel that the amendment are effect from 01.04.2017 and hence not applicable in the year under considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Assessing Officer includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D if such income is not covered under clause (a), the income - tax payable shall be the aggregate of - (i) The amount of income-tax calculated on the income referred to in clause (a) and clause (b), at the rate of sixty per cent; and (ii) The amount of inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggregate of - (a) the amount of income-tax calculated on income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D at the rate of thirty per cent; (b) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of income referred to in clause (a)". 12. A perusal of the above show that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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